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NY H88104

February 6, 2002

CLA-2-95:RR:NC:SP:222 H88104


TARIFF NO.: 9505.10.2500

Ms. Pilar Dorfman
E. Bessler & Company
P. O. Box 66361
Chicago, IL 60666-0361

RE: The tariff classification of Christmas decorations from China.

Dear Ms. Dorfman:

In your letter dated January 28, 2002, on behalf of your client LTD Commodities Incorporated, you requested a tariff classification ruling.

The submitted samples are identified as YDU-Chenille Holiday Characters. The three characters are code SNT-Santa, code MAN-snowman and code PGN-Penguin. Each character is made of soft chenille fabric and filled with cotton, plastic, wire, felt and jute. Santa is wearing his traditional style hat and white beard. The snowman is wearing a hat and a scarf and the penguin is wearing earmuffs and a scarf. Santa and the penguin measure 15” x 9” x 9” and the snowman measures 15” x 10” x 9”.

The samples are returned as you requested

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 code MAN-snowman and code PGN-penguin.

The applicable subheading for item YDU-Chenille Holiday Character, code SNT-Santa, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other, other. The rate of duty will be free.

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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