The tariff classification of a Valentine Foil Hearts 15" Centerpiece from China.
Issued September 28, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.4000
Headings: 9505
Product description
You submitted a sample of a Valentine Foil Hearts 15” Centerpiece identified as item # 2688688. The article consists of numerous small and flat pink, white and purple hearts cut-out from plastic film and attached to approximately a dozen plastic coated metal wire stems that measures approximately 15” in height. The stems are wound together and inserted into a weighted base that appears to be a stone block covered with red metallic plastic sheeting. The weighted base allows the article to stand upright, and also anchors the article if additional decorative items, such as party balloons, are attached. Although referenced as a “Valentine” article, the generic hearts do not limit the article’s use to only that occasion. Instead the article can be used throughout the year. Therefore, the Valentine Foil Hearts 15” Centerpiece cannot be classified as a festive article. However, an examination of numerous Internet websites indicates that the article is sold in party supply stores primarily as a party decoration. In fact, mere casual handling of the article in this office caused the cut-out heart shapes to fall off from the wire, making long-term use of the article impractical. Therefore, given the flimsy article’s lack of durability and decorative nature, it seems similar to articles that are designed to be thrown away after one-time use at a party. Such articles are classifiable under tariff subheading 9505.90.4000, HTSUS. Your sample is being returned upon your request.
CBP rationale
The applicable subheading for item # 2688688, Valentine Foil Hearts 15” will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for " "Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.
Full text
N074741 September 28, 2009 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Ms. Kim Young BDP International 2929 Walker Rd. NW, 2nd Floor Grand Rapids, MI 49544 RE: The tariff classification of a Valentine Foil Hearts 15” Centerpiece from China. Dear Ms. Young: In your letter dated August 31, 2009, on behalf of Meijer Distribution, you requested a tariff classification ruling. You submitted a sample of a Valentine Foil Hearts 15” Centerpiece identified as item # 2688688. The article consists of numerous small and flat pink, white and purple hearts cut-out from plastic film and attached to approximately a dozen plastic coated metal wire stems that measures approximately 15” in height. The stems are wound together and inserted into a weighted base that appears to be a stone block covered with red metallic plastic sheeting. The weighted base allows the article to stand upright, and also anchors the article if additional decorative items, such as party balloons, are attached. Although referenced as a “Valentine” article, the generic hearts do not limit the article’s use to only that occasion. Instead the article can be used throughout the year. Therefore, the Valentine Foil Hearts 15” Centerpiece cannot be classified as a festive article. However, an examination of numerous Internet websites indicates that the article is sold in party supply stores primarily as a party decoration. In fact, mere casual handling of the article in this office caused the cut-out heart shapes to fall off from the wire, making long-term use of the article impractical. Therefore, given the flimsy article’s lack of durability and decorative nature, it seems similar to articles that are designed to be thrown away after one-time use at a party. Such articles are classifiable under tariff subheading 9505.90.4000, HTSUS. Your sample is being returned upon your request. The applicable subheading for item # 2688688, Valentine Foil Hearts 15” will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for " "Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof." The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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