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NY H82987

July 23, 2001

CLA-2-95:RR:NC:SP:222 H82987


TARIFF NO.: 9505.10.2500

Mrs. Jean Fair
RAC Designs
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a Quilt Block Candle With Ceramic Tray from China.

Dear Mrs. Fair:

In your letter dated June 20, 2001, you request a tariff classification ruling.

The sample that you submit, Item #18079, 4.25” Quilt Block Candle With Ceramic Tray, consists of a cube shaped candle that measures approximately 4-1/2” on all sides with a texture resembling fabric. Each side of the candle is divided into fourths by red colored stitching, with each fourth decorated by a molded angel, gingerbread man, snowman, or a Christmas tree with gold star. The candle is packaged together in cellophane with a square shaped red colored ceramic tray that measures approximately 3/4” in height and 5-1/4” square.

The applicable subheading for Item #18079, 4.25” Quilt Block Candle With Ceramic Tray, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.

We are returning the sample of Item #88044, 4.25” Quilt Block Candle With Ceramic Tray, with decorations of pumpkins, orange corn, squash, and brown and orange colors for the Harvest Season, because we are precluded from issuing a ruling letter by the provisions of Sections 152.16 and 177.7 of the Customs Regulations (19 C.F.R. 152.16 and 177.7).

In Park B. Smith Ltd. v. United States, Court No. 96-02-00344, the Court of International Trade issued a decision on the scope of the term “festive articles.” The time within which an application for rehearing or appeal may be filed has not yet expired. Since the classification of the articles 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 in this case.

When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling on the returned sample. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to U.S. Customs, Customs Information Exchange, Room 437, 6 World Trade Center, New York, NY 10048, attn: Binding Rulings Section.

You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.

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 Masterson at 212-637-7090.


Robert B. Swierupski

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