The tariff classification of Christmas Tree Ornaments and a Salt & Pepper Set from China

NY K80555 November 20, 2003 CLA-2-95:RR:NC:SP:225 K80555 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Michelle Dias Princess House, Inc. 470 Myles Standish Boulevard Myles Standish Industrial Park Taunton, MA 02780 RE: The tariff classification of Christmas Tree Ornaments and a Salt & Pepper Set from China Dear Ms. Dias: In your letter dated November 5, 2003 you requested a tariff classification ruling. The first item, number 2437, is a set of three Snowmen Christmas Tree Ornaments made of polyresin and glass. The ornaments have a loop attached to the head, which is strung with a metallic cord. One snowman in a striped blue sweater is shoveling snow. One, in a tan striped sweater, is raking autumn leaves. The last, in a red and white checked sweater, is holding a Christmas wreath. Each snowman stands on a polyresin base, so each of the four-inch figures could also be displayed on a table. Two of the three snowmen could be classified within Chapter 39 and Chapter 95. By operations of the Chapter 39 exclusion, the goods will be classified within Chapter 95. The applicable subheading for item 2437 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 item #2399, Snowman/Tree Salt & Pepper Shaker 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 was appealed (Court of Appeals No. 01-1578). The case is on remand now to the CIT. In Russ Berrie & Co. v. United States, Court No. 00-01-000018, the United States Court of International Trade issued a decision on the scope of the term “festive articles.” The decision has been appealed. Since the classification of the style # 2399, which is the subject of this request for a ruling, may be affected by the case before the Court in Park B. Smith and Russ Berrie & Co., supra, we are precluded from issuing a ruling on the item(s). 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, Bureau of Customs and Border Protection, 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 J. Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division