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NY L85714

June 30, 2005

CLA-2-94:RR:NC:1:108 L85714


TARIFF NO.: 9405.50.4000

Ms. Joanne Harmon
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of tealight lamps affixed to decorative ceramic articles from China.

Dear Ms. Harmon:

In your letter dated June 10, 2005, you requested a tariff classification ruling. Samples are being returned as requested.

The submitted merchandise, item number 323242, consist of two styles of metal (non-brass) tealight lamps with decorative ceramic bases, which incorporate decorative small ceramic figures. The tealight lamps (sans tealight candles) measure approximately 4 ½ inches in height and feature shades with snowflake and dot-like motifs. These styles further depict the following:
the tealight lamp glued onto a snow-covered base that is decorated with three-dimensional figures of a snowman with drum, a separate drum and a bird in nest, as well as raised green leaves;
the tealight lamp glued onto a snow-covered base that is decorated with three-dimensional figures of Santa and an evergreen tree, as well as raised holly berries with leaves.

In regard to the classification of the tealight lamp with Santa, 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 LTD Commodities v. United States, Ct No. 02-00714. 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 tealight lamp with Santa, item number 323242.

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.

The applicable subheading for the tealight lamp with decorative snowman will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, 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. If you have any questions regarding the ruling, contact National Import Specialist Michael Contino at 646-733-3014.


Robert B. Swierupski

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