The tariff classification of ceramic flower pots from China

NY K87109 July 9, 2004 CLA-2-69:RR:NC:1:126 K87109 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Rita M. Powell FTD, Inc. 3113 Woodcreek Drive Downers Grove, IL 60515 RE: The tariff classification of ceramic flower pots from China Dear Ms. Powell: In your letter dated June 15, 2004, you requested a tariff classification ruling. Four representative samples were submitted with your ruling request. The product you wish to import, article catalog number 042134, is a decorative ceramic planter set consisting of four round-shaped planters. Each flower pot measures five inches in height with an open top diameter of five inches and a base diameter of three inches. Each pot is decorated with a different design on its exterior surface: mitten, holly, Christmas tree and candy cane. The rim of each pot is decorated with the same motif. You stated in your letter that this item will be sold to florists for use in their floral arrangements. The applicable subheading for the mitten flower pot and the holly flower pot will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental articles of ceramic…other. The rate of duty will be 6 percent ad valorem. We are returning your request for a classification ruling on the Christmas tree flower pot and the candy cane flower pot, 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 Christmas tree flower pot and the candy cane flower pot, which are 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 these two items. 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division