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HQ 960097





July 25, 1997

CLA-2 RR:TC:FC 960097 MMC

CATEGORY: CLASSIFICATION

TARIFF NO.:7013.29.50

Port Director of Customs
PO Box 619050
Dallas/Fort Worth, Texas 75261

RE: Application for Further Review of Protest No. 5501-96-100344; Midwest of Cannon Falls v. United States; 19 CFR ?176.31, 19 CFR

Dear Port Director:

The following is our response to the application for further review of protest 5501-96-100344 concerning your classification decision regarding an article described as a glass waterball with nativity scene, under the Harmonized Tariff Schedule of the United States (HTS). Descriptive literature as well as samples of the subject articles were submitted for our review.

FACTS:

The subject articles are identified as item XG0595A1-glass waterball nativity scene. According to protestant, the figures in the globe represent Mary, Joseph, baby Jesus in the creche and two lambs. Iridescent snow flakes "fall" when the article is shaken by hand. The waterballs measure approximately 5- inches high. According to a submitted invoice, the article is 20 percent glass, 10 percent water, 29 percent resin, 35 percent wood and 7 percent packing and printing. According to protestant, the article is only sold in the seasonal shop section of their stores.

Protestant asserts that the waterballs are classifiable under heading 9505, HTS, which provides for "festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof," as either nativity scenes or other Christmas ornaments. The subject articles were entered in May of 1996, and those entries were liquidated on August 16, 1996, under heading 7013, 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)." A protest was timely filed on November 14, 1996. The headings under consideration are:

7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)

9505 Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof

ISSUE:

Whether the waterball is classifiable as a festive article or decorative glassware.

LAW AND ANALYSIS:

We are of the opinion that this case does not meet the criteria for further review of protests. 19 CFR ?176.31 entitled Reliquidation following decision of a court states the following:

(a) Decision of U.S. Court of International Trade(CIT). Except as provided in paragraph (c) of this section, an entry which is the subject of a decision of the U.S. Court of International Trade shall be reliquidated in accordance with the judgment order thereon at the expiration of 60 days from the date of the decision, unless an appeal or motion for a rehearing is filed....

(Sec. 514, 46 Stat. 734, as amended; 19 U.S.C. 1514) (emphasis added)

Although this particular entry is not the actual subject of Midwest of Cannon Falls v. United States, Court No. 92-03-00206, 1996 Ct. Int'l Trade LEXIS 15 (Ct. Intl. Trade, January 18, 1996) [hereinafter Midwest], whether waterballs fall within the scope of the term "ornament(s)" and what is the scope of the term "nativity" are issues essential to the Midwest case on appeal. As you are aware, the United States government has appealed the Midwest decision to the Court of Appeals for the Federal Circuit (CAFC). On April 8, 1997, oral arguments were heard at the CAFC on the appeal. Adopting the principles espoused by the CIT in Midwest while the case is still under consideration on appeal would violate the spirit of 19 CFR ?176.31.

As the question of the scope of the tariff term "ornament" is before the CAFC, this office will not entertain the festive issue at this time. Pursuant to 19 CFR ?174.31, protestant may contest this decision by filing a civil action in the CIT.

HOLDING:

The protest should be DENIED. The waterballs are classifiable under subheading 7013.29.50, HTS, as "Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Other: Other; Valued over $3 but not over $5 each, with a 1996 general column one duty rate of 13.5 percent ad valorem.

In accordance with section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the Protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with this decision must be accomplished prior to the mailing of the decision. Sixty days from the date of this decision, the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and to the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels. A copy of this decision should be attached to the Customs Form 19, Notice of Action on the protest, to be returned to the protestant.

Sincerely,

John Durant, Director
Tariff Classification Appeals
Division

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