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NY K87822




July 22, 2004
CLA-2-95:RR:NC:SP:225 K87822

CATEGORY: CLASSIFICATION

TARIFF NO. 4420.90.8000

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

RE: The tariff classification of wooden candy boxes from China.

Dear Mr. Stinson:

In your letter dated July 12, 2004, you requested a classification ruling.

The submitted samples are identified as assortment number 936716, XHD Candy Box, Christmas Friends. Both Santa and the Reindeer candy boxes are made of 70 percent wood, 20 percent paint and 10 percent accessories.

The front of the Santa candy box is painted with a winter snow scene that depicts a red barn with snow on the roof and chimney. Evergreen trees with stars on the top stand behind the fence. A three-dimensional Santa head and shoulders with extended arms is permanently affixed to the back of the candy box. The Santa figure is made of textile materials. He is dressed in his traditional red and white coat and hat. His hat is trimmed with holly leaves and berries.

The Reindeer candy box is similar to the Santa candy box. The front of the Reindeer candy box is painted with a winter scene that depicts two snowmen standing in the snow. They are wearing scarves and ear muffs. Two evergreen trees with stars on the top stand behind the fence. A three-dimensional Reindeer head and shoulders with extended arms is permanently affixed to the back of the candy box. The Reindeer figure is made of textile materials. He is dressed in a green coat with a red scarf and a Santa hat. His hat is trimmed with holly leaves and berries.

The samples are returned as you requested.

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 was appealed (Court of Appeals No. 01-1578). The case is on remand now to the CIT.

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 936716, XHD Santa Candy Box.

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 Service, Attn: CIE/Ruling Request, One Penn Plaza, 10th Floor, New York, NY 10119.

The applicable subheading for the wooden Reindeer candy box will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other wooden articles of furniture. The duty rate will be 3.2 percent ad valorem.

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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