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NY H85848

December 26, 2001

CLA-2-95:RR:NC:SP:225 H85848


Gordon C. Anderson
C.H. Robinson International, Inc.
8967 Columbine Road Suite 400
Eden Prairie, MN 55347

Dear Mr. Anderson:

In your letter dated December 3, 2001 you requested a tariff classification ruling on behalf of your client D56.

The first item, #56.33796, is a traditional black Witch hat adorned with a flat sequined orange jack-o-lantern, black feathers and a flat black sequined cat. The second item, with no item number, is a cotton jester style hat with a black felt jack-o-lantern face applied to the front. The tips of the hat have small bells. Your samples are returned as requested.

The applicable subheading for Item #56.33796 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, : Other: Other. The rate of duty will be free. Your sample is returned as requested.

We are returning your request for a classification ruling on the jester hat and any related samples, exhibits, etc., 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 has been appealed (Court of Appeals No. 01-1578). Since the classification of the jester hat, which is/are the subject of this request for a ruling, may be affected by the case before the Court in Park B. Smith, supra, we are precluded from issuing a ruling on the item(s).

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 J. Wong at 646-733-3026.


Robert B. Swierupski

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