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NY I80657

April 26, 2002

CLA-2-95:RR:NC:SP:222 I80657


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 wall decorations and candleholders from China.

Dear Ms. Weinberg:

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

You have submitted five photos of Christmas decorations. Style #11129, is a ceramic wall decoration that consists of three penguins standing under a “Welcome” sing. The penguins are wearing hats and scarves. This decoration includes holly leaves and berries, a red bird and a red birdhouse.

Style #11130, is a ceramic wall decoration that includes three snowmen standing behind a sign that reads “Season’s Greetings”. The snowmen are wearing hats, scarves and mittens. There is a sprig of holly leaves and berries in the hatband of one of the snowmen’s hat and also on the sign.

Style #11131, is a ceramic wall decoration that consists of two snowmen, a decorated Christmas tree, one snowman holds a small sign that reads “Let It Snow”, bells, holly leaves and berries. The snowmen are standing beneath a sign that reads “Its Snowtime”.

Style #9170 is a metal candleholder made in the shape of a two-dimensional flat Christmas tree. This Christmas tree candleholder is designed to hold six tealight candles.

Style #9184 is a metal and glass candle screen depicting various designs including decorated Christmas trees and a Christmas present.

The applicable subheading for style numbers #11129, #11130, #11131 ceramic wall decorations and #9184, metal and glass candle screen, 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 style #9170, metal candleholder. 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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