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NY K88591




August 16, 2004
CLA-2-73:RR:NC:SP:225 K88591

CATEGORY: CLASSIFICATION

TARIFF NO. 7323.99.9060

Ms. Joanne Harmon
CVS Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a candle snuffer from China.

Dear Ms. Harmon:

In your letter dated August 4, 2004, you requested a classification ruling.

The samples you submitted are Candle Snuffers made of steel and resin. They are identified as assortment number 274406. The handles of the snuffers are approximately 8 inches long. There are three styles in this assortment. The first style is Santa holding a small Christmas tree with wrapped gift packages at the end of the handle. The second style is a decorated Christmas tree with candy pieces at the end of the handle. The third style is a snowman. He is wearing a hat, mittens and a scarf, and he is holding branch twigs in one hand. Decorative mittens are at the end of the handle. Inside the candle snuffer heads are steel inserts that will be used to extinguish flames.

The applicable subheading for the third style candle snuffer (snowman holding branch twigs) will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem.

The samples are returned as you requested.

We are returning your request for a classification ruling on assortment number 274406, the decorated Christmas tree candle snuffer and the Santa candle snuffer 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 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, we are unable to issue a classification ruling letter to you with respect to the decorated Christmas tree candle snuffer and the Santa candle snuffer in assortment number 274406.

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.

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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