CBP Ruling I82913 — The tariff classification of a festive article from China

Tariff classification

Headings: 9505

Product description

According to the information, which you have submitted, each figurine is composed of cold cast ceramic and identified as item “GEZ-FESTIVE GAZING BALL FIGURES”. The three-dimensional snowman figurine measures approximately 13 ¼” x 7” x 7” and is wearing a black hat with holly berries, green earmuffs, and a blue and green striped scarf. The snowman is holding a three and one-half inch silver-colored (mirror-like) glass gazing globe. It is decorated with holly leaves with berries and a small three-dimensional rabbit figurine at its base.

CBP rationale

a three and one-half inch silver-colored (mirror-like) glass gazing globe. It is decorated with holly leaves with berries and a small three-dimensional rabbit figurine at its base. The applicable subheading for the snowman figurine will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be free. We are returning your request for a classification ruling on the scarecrow figurine and any related samples, exhibits, etc., because we are precluded from issuing a ruling letter by the provisions of Section 177.7(b) of the Customs Regulations (19 C.F.R. 177.7(b)). As stated in Section 177.7(b), "No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit, or any court of appeal therefrom.” In Park B. Smith Ltd. v. United States, Court No. 96-02-00344, the United States Court of International Trade issued a decision on the scope of the term “festive articles.” The decision has been appealed (Court of Appeals No. 01-1578). Since the classification of the scarecrow figurine, which is the subject of this request for a ruling, may be affected by the case before the Court in Park B. Smith, supra, we are precluded from issuing a ruling on the item. When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to Director, National Commodity Specialist Division, U.S. Customs Service, Attn: CIE/Ruling Request, One Penn Plaza, 10th Floor, New York, NY 10119.

Full text

NY I82913 June 17, 2002 CLA-2-95:RR:NC:2:225 I82913 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Pilar Dorfman E. Besler & Company P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of a festive article from China Dear Ms. Dorfman: In your letter dated May 28, 2002, on behalf of your client, LTD Commodities, Inc., you requested a tariff classification ruling regarding two figurines: a snowman figurine and a scarecrow figurine. A representative sample of the snowman figurine was submitted and will be returned to you as requested. According to the information, which you have submitted, each figurine is composed of cold cast ceramic and identified as item “GEZ-FESTIVE GAZING BALL FIGURES”. The three-dimensional snowman figurine measures approximately 13 ¼” x 7” x 7” and is wearing a black hat with holly berries, green earmuffs, and a blue and green striped scarf. The snowman is holding a three and one-half inch silver-colored (mirror-like) glass gazing globe. It is decorated with holly leaves with berries and a small three-dimensional rabbit figurine at its base. The applicable subheading for the snowman figurine will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be free. We are returning your request for a classification ruling on the scarecrow figurine and any related samples, exhibits, etc., because we are precluded from issuing a ruling letter by the provisions of Section 177.7(b) of the Customs Regulations (19 C.F.R. 177.7(b)). As stated in Section 177.7(b), "No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit, or any court of appeal therefrom.” In Park B. Smith Ltd. v. United States, Court No. 96-02-00344, the United States Court of International Trade issued a decision on the scope of the term “festive articles.” The decision has been appealed (Court of Appeals No. 01-1578). Since the classification of the scarecrow figurine, which is the subject of this request for a ruling, may be affected by the case before the Court in Park B. Smith, supra, we are precluded from issuing a ruling on the item. When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to Director, National Commodity Specialist Division, U.S. Customs Service, Attn: CIE/Ruling Request, One Penn Plaza, 10th Floor, New York, NY 10119. 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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