HQ 960230 - Decision on Application for Further Review of Protest No. 5501-96-100376, filed December 5, 1996, concerning the classification of decorative water globes and articles of plastic with festive motifs; Midwest of Cannon Falls v. United States; 19 CFR ?176.31, 19 CFR ?174.31 - United States International Trade Commision Rulings

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HQ 960230

July 29, 1997

CLA-2 RR:TC:FC 960230 RC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9208.10.0000; 3926.40.0000

Port Director
U.S. Customs Service
P.O. Box 619050
Dallas/Fort Worth Airport, Texas 75261-0950

RE: Decision on Application for Further Review of Protest No. 5501-96-100376, filed December 5, 1996, concerning the classification of decorative water globes and articles of plastic with festive motifs; Midwest of Cannon Falls v. United States; 19 CFR ?176.31, 19 CFR ?174.31

Dear Port Director:

The following is our response to the request for further review of Protest No. 5501-96-100376 concerning the classification of decorative water globes and articles of plastic with festive motifs under the Harmonized Tariff Schedule of the United States (HTSUS). Depictions of the subject articles were submitted for our review.

FACTS:

Item no's WP95472, WG0255-2, WG0254-3, WG0286/1, WG00594, WG0028, and WG00267 are "water globes." Item no's WG0126-2, WG0265-5, and WG0277 are decorative articles of plastic. The glass globes, approximately 5- inches in height, contain water and iridescent "snow flakes" that appear to fall when the globes are shaken. The bases and figures appear to be composed of poly resin. Each article depicts a scene with a holiday motif and contains a wind-up music mechanism that plays a seasonal tune. According to protestant, all of these articles are only sold in the seasonal shop section of their stores.

Protestant asserts that the water globes 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." The subject articles were entered in May of 1996, and those entries were liquidated on August 16, 1996, under heading 9208, HTS, which provides for "Music boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signaling instruments." A protest was timely filed on November 14, 1996. The headings under consideration are:

3926 Other articles of plastics

9208 Music boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signaling instruments

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

ISSUE:

Whether the instant water globes and plastic decorative articles are classifiable as festive.

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 articles constitute "ornament(s)" is central to the issues presented in Midwest and, 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. Consequently, 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:

Item no's WP95472, WG0255-2, WG0254-3, WG0286/1, WG00594, WG0028, and WG00267 are classifiable under subheading 9208.10.0000, HTSUS, as "Music boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signaling instruments: Music boxes," dutiable at the column one duty rate of 3.2 percent ad valorem (1996). Item no's WG0126-2, WG0265-5, and WG0277 are classifiable in subheading 3926.40.0000 HTSUS, as "Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles," dutiable at the column one duty rate of 5.3 percent ad valorem (1996).

You are instructed to deny the protest in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

In accordance with Section 3A (11)(b) of Customs Directive 0993550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, 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 the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision, the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Ruling Module in ACS and the public via the Diskette Subscription Service, Lexis, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Tariff Classification

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