CBP Ruling N279727 — The tariff classification of a Recordable Message Heart from China.

Tariff classification

Headings: 9505

Product description

The submitted sample identified as the Recordable Message Heart, CVS item number 173258, consists of a stuffed textile heart embroidered with the words “Happy Valentine’s Day.” Although you refer to this item as a pillow, this item is a small heart shaped decoration that is not sufficient in size and stuffing to be capable of providing sufficient support to the head and neck. Therefore, this article is not considered to be a fully functioning pillow. The decoration measures approximately 7”x 9” and features circuitry for the user to record and play back a brief, personalized Valentine’s Day message of not more than seven seconds. The article is marketed and sold exclusively for Valentine’s Day, and serves as a decoration, even if the messaging capability is never used or the article is powered down. Your sample will be returned as requested.

CBP rationale

The applicable subheading for CVS item number 173258 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.

Full text

N279727 October 13, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.:9505.90.6000 Mr. David Prata OHL International at CVS Health Mail code 5055 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a Recordable Message Heart from China. Dear Mr. Prata: In your letter dated August 30, 2016, you requested a tariff classification ruling. The submitted sample identified as the Recordable Message Heart, CVS item number 173258, consists of a stuffed textile heart embroidered with the words “Happy Valentine’s Day.” Although you refer to this item as a pillow, this item is a small heart shaped decoration that is not sufficient in size and stuffing to be capable of providing sufficient support to the head and neck. Therefore, this article is not considered to be a fully functioning pillow. The decoration measures approximately 7”x 9” and features circuitry for the user to record and play back a brief, personalized Valentine’s Day message of not more than seven seconds. The article is marketed and sold exclusively for Valentine’s Day, and serves as a decoration, even if the messaging capability is never used or the article is powered down. Your sample will be returned as requested. The applicable subheading for CVS item number 173258 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →