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NY H82646




July 12, 2001

CLA-2:95:RR:NC:TA:351 H82646

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.4000

Ms. Saralee Antrim-Saizan
Customs Administration
Carmichael International Service
533 Glendale Blvd.
Los Angeles, CA 90026-5097

RE: The tariff classification of ribbons from Taiwan.

Dear Ms. Antrim-Saizan:

In your letter dated May 1, 2001, and received in our office June 19, you requested a tariff classification ruling on behalf of your client, Shopko Stores.

You submitted samples of five ribbons. Item number SP-R523-B is 2½” wide, made of PVC sheeting with “Merry Christmas” embossed on the ¼” border.

The applicable subheading for item number SP-R523-B will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles: confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. The duty rate will be free.

We are returning your request for a classification ruling and related samples of item numbers SP-R522-A and SP-R523-C, ribbons with wired edges, because we are precluded from issuing a ruling letter by the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

Section 177.7 (b) of the Customs Regulations provides that a ruling will not be issued in cases where pending litigation exists before The United States Court of International Trade. In Berwick Industries, Inc. v. United States, Civil Action 98-12-03207, the issue of classification of ribbons containing wires sewn into the edges is before the Court. The issue being litigated involves whether the insertion of wires at the edges results in a “made up” article and whether such goods are classifiable as ribbon in heading 5806 or as other made up articles in heading 6307, HTS. Since the classification of the ribbons which are the subject of this request for a ruling are similar to the goods before the Court in Berwick Industries, supra, we are precluded from issuing a ruling in this case.

Likewise, we are returning your request for a classification ruling and related samples on item numbers SP-R523-A and SP-R511-B, ribbons with decorative edging that might be considered of a festive nature 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 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 cases 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 10048, attn: Binding Rulings Section.

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 above, contact National Import Specialist Mitchel Bayer at 212-637-7086.

Sincerely,

Robert B. Swierupski, Director
National Commodity Specialist Division

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