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NY H89119

April 9, 2002

CLA-2-95:RR:NC:SP:222 H89119


TARIFF NO.: 9505.10.2500

Ms. Stacy L. Weinberg
Grunfeld, DeSiderio, Lebowitz, Silverman & Klestadt 245 Park Avenue, 33rd Floor
New York, NY 10167-3397

RE: The tariff classification of Christmas candle sets from China.

Dear Ms. Weinberg:

In your letter dated March 8, 2002, on behalf of your client Alco Industries, Inc., you requested a classification ruling.

You have submitted photos of Christmas decorations. Styles #4592, #4591 and #4590 are decorative Christmas Candle Sets. The candleholder sets consists of a ceramic base with various candles in the shape of Santa, angels, decorated Christmas trees and snowmen, holly leaves and berries. The sets also include wrapped Christmas presents.

Styles #9162 and #9164 are metal candleholders with decorated Christmas tree designs. The trees are decorated with red and green beads to represent Christmas ornaments. These styles are designed to hold tea light candles.

The applicable subheading for styles#4592, #4591 and #4590, candleholder sets, 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.

The issue of the scope of the term “festive articles” under 9505 is currently pending before the United States Court of Appeals for the Federal Circuit in the matter of Park B. Smith Ltd. V. United States, Court of Appeals No. 01-1578 (cross appeal # 01-1586). 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 classification ruling request is closely related to the issue presently pending in the Court of Appeals, we are unable to issue a classification ruling letter to you with respect to Styles #9162 and #9164, Christmas tree metal candleholders. Accordingly, we are administratively closing our file.

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 Wong at 646-733-3026.


Robert B. Swierupski

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