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NY J84912




May 30, 2003

CLA-2-95:RR:NC:SP:225 J84912

CATEGORY: CLASSIFICATION

TARIFF NO. 9505.10.5020

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of hand painted Christmas mugs from China.

Dear Mr. Stinson:

In your letter dated May 11, 2003, you requested a classification ruling.

You have submitted three samples of hand painted mugs made of 100% dolomite material. They are identified as assortment number 932677. The three dimensional mugs with handles are functional items intended to be used to hold liquids during the Christmas holiday season. They measure 4-1/2 inches high and are finished with a pearlized glaze. One mug features Santa, one features a snowman wearing a top hat with a sprig of holly leaves and berries in the hatband, and one features a snowman with the words “Ho Ho Ho”.

The samples are returned as you requested.

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 assortment number 932677, snowman mug with the words “Ho Ho Ho” and the mug with the snowman wearing a top hat.

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 Director, National Commodity Specialist Division, U.S. Customs And Border Protection, Attn: CIE/Ruling Request, One Penn Plaza, 10th Floor, New York, NY 10119.

The applicable subheading for the Santa mug assortment number 932677 (excluding the snowman mug with the words “Ho Ho Ho” and the mug with the snowman wearing a top hat) will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive...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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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