The tariff classification of two decorative agglomerated stone articles from China

NY M84636 July 13, 2006 CLA-2-68:RR:NC:1:126 M84636 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Ms. Terri Ursery Garden Ridge, LP 19411 Atrium Place, Suite 170 Houston, TX 77084-6099 RE: The tariff classification of two decorative agglomerated stone articles from China Dear Ms. Ursery: In your letter dated June 18, 2006, you requested a tariff classification ruling regarding five decorative agglomerated stone figurines. A representative sample and photographs were submitted with your ruling. Item number AA300324 is an agglomerated stone figurine in the shape of a snowman holding a glass plate. The snowman is wearing a black top hat and a rainbow scarf. The snowman is standing in front of a small evergreen tree. Item number AA000323 is an agglomerated stone figurine in the shape of a snowman holding a glass bowl. The snowman is wearing a red and white stocking hat and a rainbow scarf. The snowman is in a sitting position holding a glass bowl. You stated in your letter that each snowman figurine is composed of natural stone powder agglomerated with resin material. The applicable subheading for the two agglomerated stone snowman figurines holding a glass bowl or a glass plate will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of…artificial stone, whether or not reinforced: other articles. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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. In your letter you also requested a classification ruling on item numbers AA803962 (sample submitted), AA803961 and AA030050. The classification of the merchandise, which is the subject of your request, involves a consideration of whether the merchandise may be classifiable in Chapter 95 as “festive.” Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: 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. As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade. See Michael Simons Designs, Inc. v. United States, Ct. No. 04-00537; Berwick Industries, Inc. v. United States, Ct. Nos. 98-12-03189, 96-01-00263, 99-01-000436, 99-03-00121, 99-03-00158, 99-06-00356, 98-09-02897, 97-05-00789, 97-06-00983, 97-08-01400, 96-12-0738, 96-05-01359, and 96-04-01197; Waterford Wedgwood USA, Inc. v. United States, Ct. Nos. 00-05-00215, 99-03-00133 and 99-11-00721; Cuthbertson Imports Inc. v. United States, Ct. No. 03-00846; and Wilton Industries, Inc. v. United States, Ct. Nos. 00-11-00528, 00-01-00218, 00-03-00014, 00-03-00015, 00-04-00193, 00-04-00194 and 00-04-00250. If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved. The above referenced file is hereby administratively closed. If you have any questions regarding the above, contact National Import Specialist Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division