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NY H85955

December 26, 2001

CLA-2-95:RR:NC:SP:225 H85955


TARIFF NO.: 9505.90.60000

Ms. Jenny Davenport
WalMart Stores, Inc.
702 SW 8th Street
Bentonville, AR 72716-0410

RE: The tariff classification of a 58” Easter Bunny WindSock from China.

Dear Ms. Davenport:

In your letter dated December 3, 2001, you requested a tariff classification ruling.

You have submitted four samples of Style #Z16-WAL216, 58” Easter Bunny WindSocks. The first design, “Bunny With Easter Eggs”, is made of 100% polyester sewn to resemble a bunny rabbit with three decorated eggs and assorted colored flowers. The article is opened at one end. The opened end of the article is sewn over a plastic ring that measures approximately 6-3/4” inches in diameter. A textile braided cord is attached which will enable the article to be hung anywhere.

The applicable subheading for Style #Z16-WAL216, 58” Easter Bunny WindSocks (“Bunny With Easter Eggs”), will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free and remain unchanged in the year 2002.

We are unable to issue a ruling on the other three designs of Style #Z16-WAL216, 58” Easter Bunny WindSocks (“Bunny And Flowers Without Easter Eggs”).

The issue of the scope of the term “festive articles” under 9505 is currently pending before the United States Court of Appeals for the Federal Circuit in the matter of Park B. Smith Ltd. V. United States, Court of Appeals No. 01-1578 (cross appeal # 01-1586). Section 177.7, Customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(b) states, in pertinent part, the following:

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 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 of Appeals, we are unable to issue a classification ruling letter to you with respect to Style #Z16-WAL216, 58” Easter Bunny WindSocks (“Bunny And Flowers Without Easter Eggs”). Accordingly, we are administratively closing our file. One sample will be retained for training purposes.

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.


Robert B. Swierupski

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