Classification of decorative articles composed of plastic and plant material

HQ 967612 June 6, 2005 CLA-2 RR:CR:TE 967612 KSH CATEGORY: Classification TARIFF NO.: Ms. Yolanda Massey Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive Irving, TX 75063 Re: Classification of decorative articles composed of plastic and plant material Dear Ms. Massey: This letter is in response to your request of January 24, 2005, in which you requested a binding ruling pertaining to the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of assorted Styrofoam spheres and gourds with glued on natural leaves, grass twine, cone seeds, natural cork, nut shells and natural twig. Your request has been forwarded to this office for response by the National Commodity Specialist Division in New York. Samples of the gourds and spheres at issue were forwarded with your request. At this juncture, we regret to inform you that we will not be able to issue a ruling to you on the merchandise you have submitted for classification. Section 177.7, Customs Regulations, (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(a) states, in relevant part, that no rulings will be issued in any instance in which it appears contrary to the sound administration of the Customs and related laws to do so. As there are conflicting rulings that have classified Styrofoam articles covered with natural materials in headings 1404, 3926, 4602 and 6702, HTSUSA, we cannot issue a ruling at this time pursuant to Section 177.7(a). Please be advised that New York Ruling (NY) K83112, dated March 2, 2004, which you refer to in your letter, is a valid ruling. However, we are currently reviewing the existing rulings on substantially similar merchandise, including NY K83112, for possible revocation or modification in accordance with 625 (19 U.S.C. 1625) procedures. Any action taken in accordance with these procedures will be published in the Customs Bulletin. Accordingly, we are administratively closing our file without further action. When that review has been concluded, you may resubmit your request for a ruling should you deem such action necessary. Sincerely, Myles B. Harmon, Director Commercial Rulings Division