The tariff classification of a glass jar and a festive article from China

NY H83767 July 26, 2001 CLA-2-70:RR:NC:2:226 H83767 CATEGORY: Classification TARIFF NO.: 7013.39.2000, 9505.10.5020 Ms. Pilar Dorfman E. Besler & Co. P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of a glass jar and a festive article from China Dear Ms. Dorfman: In your letter dated July 6, 2001, on behalf of LTD Commodities, Inc., you requested a tariff classification ruling. Three representative samples of the items were submitted and will be returned to you as requested. The submitted samples, which are identified as “JAO-Set of 3 Glass Jars with Fabric Toppers”, consist of three clear glass jars. Each jar has a reusable metal cap closure which features a sewn-on decorative three-dimensional stuffed textile top in the shape of a moose head, a Santa head and a snowman head. The applicable subheading for the glass jar with textile moose top will be 7013.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics…other…other…valued not over $3 each. The rate of duty will be 24.8 percent ad valorem. The applicable subheading for the glass jar with textile Santa top will be 9505.10.5020, HTS, which provides for festive...articles for Christmas festivities and parts and accessories thereof: other, other. The rate of duty will be free. We are returning your request for a classification ruling on the glass jar with textile snowman top because we are precluded from issuing a ruling letter by the provisions of Sections 152.16 and 177.7 of the Customs Regulations (19 C.F.R. 152.16 and 177.7). In Park B. Smith Ltd. v. United States Court No. 96-02-00344, the Court of International Trade issued a decision on the scope of the term “festive articles”. The time within which an application for rehearing or appeal may be filed has not yet expired. Since the classification of the article may be affected by the case before the Court in Park B. Smith, supra, we are precluded from issuing a ruling on this particular item. 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 U.S. Customs, Customs Information Exchange, Room 437, 6 World Trade Center, New York, NY 10048, attn.: Binding Rulings Section. If you have any questions regarding this issue, contact National Import Specialist Alice Wong at 212-637-7028. 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 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division