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NY H88120




February 12, 2002

CLA-2-69:RR:NC:2:227 H88120

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.10.5000

Ms. Sandy Kovalich
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of Christmas cards with envelopes and porcelain keepsake/trinket box from China.

Dear Ms. Kovalich:

In your letter dated February 4, 2002, on behalf of Paper Magic Group, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted, item number 1004929, is a box of 18 Christmas cards with coordinated envelopes. In the card box, there is a hand-painted porcelain keepsake/trinket box, possessing an exterior floral motif, that measures about 2 ½ inches in height by 1 ½ inches in width by 1 ½ inches in depth. This porcelain box also features a hinged lid that secures a small interior.

The applicable subheading for the porcelain keepsake/trinket box will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain or china, other. The rate of duty will be free.

In regard to the Christmas cards with envelopes, the issue of the scope of the term “festive articles” under 9505 is currently pending before the United States Court of Appeals for the Federal Circuit in the matter of Park B. Smith Ltd. V. United States, Court of Appeals No. 01-1578 (cross appeal # 01-1586). 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 classification ruling request is closely related to the issue presently pending in the Court of Appeals, we are unable to issue a classification ruling letter to you with respect to the Christmas cards with coordinated envelopes. Accordingly, we are administratively closing our file in reference to this item.

When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling on this item. If you decide to resubmit your request, please include all materials that we have returned to you.

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 George Kalkines at 646-733-3028.

Sincerely,

Robert B. Swierupski
Director,

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