HQ 083965: Tariff classification of floral sticks

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 083965

                                     June 16, 1989


            CLA-2 CO:R:C:G  083965 SS 837420

            CATEGORY: Classification

            TARIFF NO.:9505.90.60

            Ms. Helen Sena
            Russ Berrie & Co., Inc.
            111 Bauer Drive
            Oakland, NJ 07436

            RE:  Tariff classification of floral sticks

            Dear Ms. Sena:

                 This is in response to your letter dated February 16,
            1989, requesting a tariff classification ruling for products
            described  as floral sticks imported from Taiwan, under the
            Harmonized Tariff Schedule of the United States.

            FACTS:

                 The merchandise under consideration consists of decorated
            wooden sticks designated # 4123, an Easter Stick, # 4124, a
            Valentine's Day stick, and # 4125, a Mother's  Day stick.

                 The Easter Stick has a flat wooden egg attached  by a
            spring to the top of the stick. The wooden egg is decorated
            with painted  flowers and the words "You're Egg-stra Special."
            Pastel colored ribbons form a bow around the spring.

                 The Valentine's Day stick has a superimposed bear and is
            attached to the stick by a spring.  The words "I love you" are
            written across the bear. Ribbons tie a bow around the spring.
            No sample was submitted for the Mother's Day stick.

            LAW AND ANALYSIS:

                 Classification under the HTSUS is governed by the General
            Rules of Interpretation (GRI's).  GRI 1 provides that
            classification is determined first in accordance with the terms
            of the heading and any relative Section or Chapter notes.

















                                         - 2 -

                 Heading 9505, HTSUS, provides, in relevant part, for
            festive, carnival or other entertainment articles.  The
            merchandise under consideration consists of articles
            celebrating festive occasions such as Valentine's Day, Mother's
            Day and Easter.  Accordingly,  these items are properly
            classifiable under this heading.

            HOLDING:

                 The articles under consideration, wooden decorated sticks
            celebrating festive occasions are properly classifiable under
            subheading 9905.90.60, HTSUS, dutiable 3.1 percent ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division




































            singh library 083965
            6cc:  Area Director, New York (NIS-225)
            SSingh:jaj:6/15/89