The tariff classification of a ceramic dish from China

NY L85663 June 23, 2005 CLA-2-69:RR:NC:1:126 L85663 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Joanne Harmon CVS/pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a ceramic dish from China Dear Ms. Harmon: In your letter dated June 9, 2005, you requested a tariff classification ruling. Two representative samples were submitted with your ruling request. These two samples were received in a broken condition and could not be returned to you as requested. The submitted samples, designated in your letter as item number 323130, consist of two styles of ceramic (dolomite) hand-painted two-sectional dishes – Santa Claus and Snowman. The measurements of each dish are approximately 9 inches in length by 51/2 - 6 inches at its widest point. You stated in your letter that the primary use of each dish would be Christmas holiday décor for holding candy, cookies, chips and dips. The item will be marketed and sold during the Christmas holiday season. Although the Snowman dish is marketed and sold during the Christmas season, it is not an accepted symbol of Christmas. It has unlimited use during the winter season. The applicable subheading for the ceramic “Snowman 2- Section Dish” - item number 323130 - will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: tableware and kitchenware: other: other: other: other. The rate of duty will be 9.8 percent ad valorem. 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. We cannot issue a classification ruling on the ceramic “Santa 2-Section Dish” – item number 323130. The issue of the scope of the term “festive articles” under 9505 is currently pending before the United States Court of International Trade in the matter of Waterford Wedgwood USA, Inc. V. United States, Ct No. 00-05-00215, 99-03-00133 and 99-11-00721. Section 177.7, Customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(b) states, in pertinent part, the following: 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 light of the prohibition set out in 19 CFR 177.7(b), and as the instant ruling request is closely related to the issue presently pending in the Court of International Trade, we are unable to issue a ruling letter to you with respect to the ceramic “Santa 2-Section Dish” – item number 323130. Accordingly, we are administratively closing our file. 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. If you have any questions regarding the above, contact National Import Specialist Alice J. Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division