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NY I82648

June 25, 2002

CLA-2-95:RR:NC:SP:222 I82648


TARIFF NO.: 9505.10.2500; 6913.90.5000

Mr. Denni Awana
Inter-Orient Services
1455 Monterey Pass Road #205
Monterey Park, CA 91754

RE: The tariff classification of decorative articles from China.

Dear Mr. Awana:

In your letter dated May 28, 2002, on behalf of your client Prima Creations, Inc., you requested a classification ruling.

You have submitted three samples of Christmas figure wall decorations made of wood, polyester and cotton. They are identified as item number X12022. The first wall hanging sign reads “Santa Collector”. Two candy canes decorate each end of the sign. It has three, three-dimensional Santa figure heads on the top and three-dimensional legs and feet extend from the bottom of the sign. The second wall hanging features three, three-dimensional snowman figure heads above the words “Snowman Collector” and three-dimensional legs and feet extend below the sign. The snowmen are wearing various styles of hats. The sign is decorated with snowflakes on each end. The third sign features three, three-dimensional gingerbread figure heads above the words “Gingerbread Folk” and three-dimensional legs and feet extend below the sign.

Assortment number 78550 identifies the Santa, snowman, penguin and a reindeer dolomite (ceramic) baskets. The dolomite (ceramic) baskets are made with a representation of the head of Santa, a reindeer, a penguin and snowman on the front. A woven string is attached to the basket. Although these baskets have a functional aspect, they are considered to be primarily decorative.

The applicable subheading for the three-dimensional Santa and the gingerbread folk wall hangings 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 applicable subheading for the penguin and reindeer dolomite (ceramic) Christmas baskets, assortment number 78550, will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, other than of porcelain or china, other. The duty rate will be 6 percent ad valorem.

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 assortment number X12202, snowman collector wall hanging and assortment number 78550, snowman and Santa dolomite baskets. Accordingly, we are administratively closing our file.

When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to Director, National Commodity Specialist Division, U.S. Customs Service, Attn: CIE/Ruling Request, One Penn Plaza, 10th Floor, New York, NY 10119.

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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