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NY H81463




June 18, 2001

CLA-2-95:RR:NC:SP:222 H81463

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Mr. Spencer Hutchins
AKA International, Inc.
1200 South 192nd Street, Suite 103
Seattle, WA 98148

RE: The tariff classification of Christmas decorations from China.

Dear Mr. Hutchins:

In your letter dated May 11, 2001, on behalf of your client Galerie Au Chocolate you requested a tariff classification ruling.

The five submitted samples are identified as follows:

Item 49061000 – an organdy drawstring pumpkin candy bag Item 39086 – Easter Egg candy box
Item 89115000 – Christmas Ornament candy box Item 89008800 - Wooden Soldier candy box
Item – 29069000 Valentines candy box

The organdy pumpkin drawstring bag has a jack-o-lantern face. Your letter of inquiry states that the bag is meant to be packaging for the candy. If the above mentioned items are imported with the candy, the candy will be classified separately.

We are returning your request for a classification ruling and related samples: the Easter Egg candy box, the Valentines candy box and the organdy pumpkin bag, because we are precluded from issuing a ruling letter by the provisions of Sections 152.16 and 177.7 of the Customs Regulations (19 C.F.R. 152.16 and 177.7).

In Park B. Smith Ltd. v. United States, Court No. 96-02-00344, the Court of International Trade issued a decision on the scope of the term “festive articles.” The time within which an application for rehearing or appeal may be filed has not yet expired. Since the classification of three of the articles which are the subject of this request for a ruling may be affected by the case before the Court in Park B. Smith, supra, we are precluded from issuing a ruling in this case.

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 U.S. Customs, Customs Information Exchange, Room 437, 6 World Trade Center, New York, NY

The Christmas tree ornament box and the Christmas wooden soldier box are multiple use items which can be used as a holder for candy and also as Christmas ornaments.

The applicable subheading for the Christmas tree ornament box and the Christmas wooden soldier box, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.

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 Alice Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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