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NY K86731




June 28, 2004
CLA-2-70:RR:NC:1:126 K86731

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.5000

Ms. Cathy Bonadonna
Bed Bath & Beyond
650 Liberty Avenue
Union, NJ 07083

RE: The tariff classification of a decorative glass article from China

Dear Ms. Bonadonna:

In your letter dated June 2, 2004, you requested a tariff classification ruling.

You indicated in your letter that you wish to import “Glass Block Votive Holders” in three assorted styles: Snowman, Candy Cane and Santa. An illustrative sample of an “Angel” glass block was submitted with your ruling request.

In light of the court case Park B. Smith Ltd. v. United States regarding festive articles, we can only provide you with a tariff classification ruling on the “Snowman” glass article.

The article is a decorative glass block with a hollow carved impression of a snowman. The glass block measures approximately 5 inches in height x 3.625 inches in width x 1 inch in depth. The item is designed to accommodate a tealight candle. You indicated that the glass article will be imported without the candle.

Although this product can accommodate a candle, the illumination of the candle when lit only serves to enhance the decorative glass article.

You indicated in your letter that the unit value of this item is over $0.30 but not over $3.00.

The applicable subheading for the decorative “Snowman” glass article will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes: other glassware: other: other: valued over $0.30 but not over $3.00. The rate of duty will be 30 percent ad valorem.

We are returning your request for a classification ruling on “Candy Cane and Santa Glass Block Votive Holders” because we are precluded from issuing a ruling letter by the provisions of Section 177.7(b) of the Customs Regulations (19 C.F.R. 177.7(b)). As stated in Section 177.7(b), "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 Park B. Smith Ltd. v. United States, Court No. 96-02-00344, the United States Court of International Trade issued a decision on the scope of the term “festive articles.” The decision has been appealed (Court of Appeals No. 01-1578). Since the classification of the “Candy Cane and Santa Glass Block Votive Holders”, 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 on the items.

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, Bureau of Customs and Border Protection, Attn: CIE/Ruling Request, One Penn Plaza, 10th Floor, New York, NY 10119.

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 Jacob Bunin at 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,

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