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NY L85613

July 1, 2005

CLA-2-70:RR:NC:1:126 L85613


TARIFF NO.: 7013.99.5000

Mr. Ted Conlon
Fourstar Group, Inc.
63 South Street
Suite 190
Hopkinton, MA 01748

RE: The tariff classification of two decorative glass stands from China

Dear Mr. Conlon:

In your letter dated June 13, 2005, you requested a tariff classification ruling. Representative samples were submitted with your ruling request.

The subject merchandise, designated in your letter as “Christmas Candle Holder” - item number 11526636C, consists of three decorative glass stands measuring six inches by six inches. Each glass stand will be imported in three designs: snowflake, tree and holly berry. Each stand has four glass supports on the underside.

You stated in your letter that these items will be marketed for the Christmas holiday as candleholders.

Although these items are marketed as candleholders, based on its form, this type of article is not principally used as a candleholder and does not belong to the class or kind of merchandise regarded as candleholders. These articles are general-purpose stands capable of holding many objects.

You indicated in your letter that the unit value of each glass stand is over $0.30 but not over $3.00.

The applicable subheading for the two glass stands with snowflake and tree design will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): other glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 percent ad valorem.

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.

With regard to the glass stand with holly berry design – item number 11526636C, the issue of the scope of the term “festive articles” under 9505 is currently pending before the United States Court of International Trade in the matter of Waterford Wedgwood USA, Inc. V. United States, Ct No. 00-05-00215, 99-03-00133 and 99-11-00721. 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 ruling request is closely related to the issue presently pending in the Court of International Trade, we are unable to issue a ruling letter to you with respect to glass stand with holly berry design – item number 11526636C. 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, Bureau of Customs and Border Protection, Attn: CIE/Ruling Request, One Penn Plaza, 10th Floor, New York, NY 10119.

If you have any questions regarding the above, contact National Import Specialist Jacob Bunin at 646-733-3027.


Robert B. Swierupski

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