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NY L85709

July 1, 2005

CLA-2-69:RR:NC:1:126 L85709


TARIFF NO.: 6913.90.5000

Ms. Joanne Harmon
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of two decorative ceramic burner sets from Hong Kong

Dear Ms. Harmon:

In your letter dated June 13, 2005, you requested a tariff classification ruling. Three representative samples were submitted and will be returned to you as requested.

The subject merchandise, designated in your letter as “Ceramic Holiday Candle Holder Set” – item number 322531, consists of an ornamental ceramic (dolomite) vase-shaped burner, a box of eight unscented red tealight candles, two individually wrapped mini scented wax fragrance tabs, all packaged together and sold as a set.

You stated in your letter that this set will be imported in three styles: 1) a ceramic burner with a 3-dimensional Santa Claus figurine attached to its side, a box of eight unscented red tealight candles and two individually wrapped red poinsettia scented wax fragrance tabs 2) a ceramic burner with a 3-dimensional snowman figurine adorned in a red and green scarf, a green vest and a hat with one holly berry, a box of eight unscented red tealight candles and two individually wrapped tree-shaped scented wax fragrance tabs 3) a ceramic burner with a 3-dimensional snowman wearing a yellow and red scarf, a blue jacket and a Santa hat, a box of eight unscented red tealight candles and two individually wrapped yellow star-shaped scented wax fragrance tabs.

Each ceramic burner measures approximately 5 ½ inches in length by 4 inches in height by 4 inches in diameter. Each burner incorporates an interior designed to contain a tealight candle and a concave-shaped top to hold the fragrance tabs. When the candle is lit, it will heat the fragrance tabs, thus dispersing a scent in the air.

The essential character of each set is imparted by the decorative ceramic burner.

The applicable subheading for the two ceramic burner sets designed with the snowman figurine, item number 322531, will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental ceramic articles: other: other: other. The rate of duty will be 6 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 ceramic burner set with Santa Claus figurine, item number 322531, 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 the ceramic burner with Santa Claus figurine – item number 322531. 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 ruling, contact National Import Specialist Jacob Bunin at 646-733-3027.


Robert B. Swierupski

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