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NY J81847




March 27, 2003

CLA-2-44:RR:NC:2:230 J81847

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

Ms. Wendy Lawson
Customs and Cost Import Analyst
Sears Roebuck and Company
3333 Beverly Road, D5-256B
Hoffman Estates, IL 60179

RE: The tariff classification of seasonal wood hanging decorations from China

Dear Ms. Lawson:

In your letter dated February 25, 2003 you requested a tariff classification ruling.

The ruling was requested on seasonal hanging decorations, stock number 91620. A photograph and a description were submitted. The decorations consist of 11” tall figures made of wood with textile embellishments. The figures are flat (not 3 dimensional) and have dangling legs.

Stock number 91620 consists of an assortment of two styles of hanging decorations. One style is a painted snowman with a textile sweater and scarf. The snowman is holding a “Let It Snow” sign. The other style is a painted girl with a textile coat and artificial hair. The girl is holding a textile penguin. The decorations will be sold in your Christmas shop.

The snowman hanging decoration is closely related to an issue presently pending before a court of appeal. 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 snowman hanging decoration (stock number 91620, in part). When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling for this item.

The girl hanging decoration (11 inches), however, is not a Christmas tree decoration and little girls are not a symbol of Christmas. The use of this product is not limited to Christmas.

The applicable subheading for the girl hanging decoration (stock number 91620, in part) will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments of wood. The rate of duty will be 3.2 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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