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NY H87783

February 22, 2002

CLA-2-95:RR:NC:SP:225 H87783


TARIFF NO.: 9505.90.6000

Mr. David M. Meyer
DJS International Services, Inc.
P.O. Box 612785
DFW Airport, TX 75261

RE: The tariff classification of a Halloween Pumpkin Head Band from China.

Dear Mr. Meyer:

In your letter dated February 12, 2002, on behalf of Accessory Design Group, you requested a tariff classification ruling.

The submitted sample, Item #DW-21839, Halloween Pumpkin Head Band, is a decorative headband designed for use on Halloween, and consists of a plastic headband with two spring antennae attached. Affixed to the top of each antenna are matching textile representations of a jack-o-lantern, with plastic backings and pipe cleaner stems. The headband satisfies the criteria for classification as a festive article.

The applicable subheading for Item #DW-21839, Halloween Pumpkin Head Band, 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.

We are unable to rule on your other submitted decorative headband sample, Item #HG-8931, Candy Cane Antlers.

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 Item #HG-8931, Candy Cane Antlers. Accordingly, we are administratively closing our file.

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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