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NY K88043

August 23, 2004
CLA-2-69:RR:NC:1:126 K88043


TARIFF NO.: 6913.90.5000

Mr. Craig VerPault
Barthco International, Inc.
Maritime Center 1
2200 Broening Highway
Suite 200
Baltimore, MD 21224

RE: The tariff classification of a decorative ceramic article from China

Dear Mr. VerPault:

In your letter dated July 26, 2004, on behalf of your client, CVS/Pharmacy, you requested a tariff classification ruling. Three representative samples of the items you wish to import were submitted with your ruling request. These samples are being returned to you.

The subject article is described as “Christmas Dolomite Candle Plate Mosaic Finish” - item number 275584. You stated in your letter that this item will be imported in three styles: a Santa Claus face with the words “Ho Ho Ho”, a Christmas tree with the words “Merry Christmas” and a Snowman’s face with the words “Let It Snow”.

In light of Park B. Smith Ltd. v. United States regarding festive articles, we can only provide you with a tariff classification ruling on the Snowman’s face ceramic article.

The article is a decorative ceramic (dolomite) plate measuring approximately 6 1/2 inches in diameter. The plate has a mosaic finish and is decorated with a snowman’s face and the words “Let It Snow”.

Although you describe this article as a candle plate, it is a decorative article which can be used to hold a wide variety of items.

The applicable subheading for the decorative Snowman’s face ceramic (dolomite) plate 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 rate of duty will be 6 percent ad valorem.

We are returning your request for a classification ruling on “Santa Claus Plate” and “Christmas Tree Plate” because we are precluded from issuing a ruling letter by the provisions of Section 177.7(b) of the Customs Regulations (19 C.F.R. 177.7(b)). As stated in Section 177.7(b), "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 Park B. Smith Ltd. v. United States, Court No. 96-02-00344, the United States Court of International Trade issued a decision on the scope of the term “festive articles.” The decision has been appealed (Court of Appeals No. 01-1578). Since the classification of the “Santa Claus Plate” and “Christmas Tree Plate”, 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 on the items.

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, Bureau of Customs and Border Protection, 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 Jacob Bunin at 646-733-3027.


Robert B. Swierupski

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