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NY I80689

May 2, 2002

CLA-2-95:RR:NC:SP:222 I80689


TARIFF NO.: 9505.10.2500

Ms. Judy Kearney
Network Brokers International, Inc.
145th Avenue & Hook Creek Blvd.
Valley Stream, NY 10119

RE: The tariff classification of Christmas decorations from China.

Dear Ms. Kearney:

In your letter dated April 11, 2002, on behalf of your client Berwick Industries LLC, you requested a classification ruling.

The submitted samples are identified as Power Panels, styles W9610, Red Velvet, W9620, Burgundy Velvet and W9630, Gold Metallic. The power panels consist of four items: (1) hand tied bows, (2) hanging ball ornaments, (3) hanging bag ornaments and (4) 30 spools of ribbon.

Style W9610, red velvet two layer bow measures approximately 6” wide and 9” long. The bow is made from one length of gold embossed red velvet. The red velvet is composed of 65% polyester, 25% nylon and 10% polyvinyl chloride (PVC). One length of sheer ribbon composed of 90% nylon and 10% (PVC). The velvet bow has four loops and the sheer bow has two loops. Both bows are hand tied and joined at the center of the bow with a tinsel wire, pinecone, a sprig of green pine branch and leaves. The hanger is formed from the tinsel wire in the center of the bow.

The hanging bag ornament is made of red velvet fabric from Taiwan which is cut and sewn in China. A hard foam ball is placed inside the bag. The bag is cinched 1-1/2” from the top with a tinsel cord and trimmed with a small pinecone, gold beading and ribbon. Green pine branches, leaves and glitter balls protrude from the top of the bag as does the tinsel wire loop used for hanging the bag on a Christmas tree. The hanging ball ornament is identical to the hanging bag ornament. The ball hanging ornament measures approximately 3” in diameter.

The spools of ribbon included in the power panels are the same ribbons used to make the bows. Each spool has 3 yards of ribbon. Style W9630, Burgundy Velvet, is the same fiber content as W9610, velvet. The fiber content of the sheer ribbon, style W9630, is 55% metallic, 25%nylon and 20% polyester. Style W9620, Gold Metallic, the fabric is 45% metallic, 40% polyester and 15% nylon. The sheer ribbon is made of 100% nylon.

The importer states that the fabric used to produce the Christmas ornaments is made in Taiwan. Bolts of fabric is shipped to China where the fabric is then cut to size and sewn into the appropriate shape. The country of origin for the hanging ball Christmas ornaments and the hanging bag Christmas ornaments is China.

The applicable subheading for the hanging ball ornaments and the hanging bag ornaments 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.

Section 177.7 (b) of the Customs Regulations provides that a ruling will not be issued in cases where pending litigation exists before the United States Court of International Trade. In Berwick Industries, Inc. v. United States, Civil Action 98-12-03207, the issue of classification of ribbons containing wires sewn into the edges is before the Court. The issue being litigated involves whether the insertion of wires at the edges results in a "made up" article and whether such goods are classifiable as ribbon in heading 5806 or as other made up articles in heading 6307, HTS. Since the classification of the ribbons which are the subject of this request for a ruling are similar to the goods before the Court in Berwick Industries, Supra, we are precluded from issuing a ruling in this case.

The issue of the classification of certain bows under various HTS Headings is currently pending before the United States Court of International Trade (CIT) in the matter of Berwick Industries, Inc. v. United States, Court No. 98-12-03189. 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 CIT, we are unable to issue a classification ruling letter to you with respect to the bows for styles W9610, Red Velvet, W9630, Burgundy Velvet and W9620, Gold Metallic. Accordingly, we are administratively closing our file. You may submit another request after the court has issued its decision in the Berwick Industries, Inc. case.

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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