Classification of a "Bamboo Pumpkin" composed of plastic and plant material

HQ 967714 June 20, 2005 CLA-2 RR:CR:TE 967714 KSH CATEGORY: Classification TARIFF NO.: Ms. Joanne Harmon CVS / Pharmacy One CVS Drive Woonsocket, RI 02895 Re: Classification of a “Bamboo Pumpkin” composed of plastic and plant material Dear Ms. Harmon: This letter is in response to your request of April 13, 2005, in which you requested a binding ruling pertaining to the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a “Bamboo Pumpkin” composed of dark and light orange bamboo strips woven onto a Styrofoam shaped pumpkin and attached with glue. Your request has been forwarded to this office for response by the National Commodity Specialist Division in New York. A sample of the “Bamboo Pumpkin” at issue was 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). We are currently reviewing the existing rulings on substantially similar merchandise for possible revocation or modification in accordance with procedures under 19 U.S.C. 1625. 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 our 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