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NY H88639

February 27, 2002

CLA-2-95:RR:NC:SP:222 H88639


TARIFF NO.: 9505.10.2500

Ms. Marjorie Shapiro
Samuel Shapiro & Company, Inc.
The Corn Exchange Bldg., Suite 400
123 Chestnut Street
Philadelphia, PA 19106

RE: The tariff classification of window decorations from China.

Dear Ms. Shapiro:

In your letter dated February 19, 2002, on behalf of your client Unique Industries, Inc., you requested a classification ruling.

The submitted samples are window clings identified as item numbers 10564, Snowman, 10562, Snowflakes, 10565, Poinsettia flowers and 10563, Santa Claus. They are composed of various scenes for decorating glass windows. The window clings can easily be applied to a clean, damp window surface. They require no adhesive tape and they are visible from both sides of the window. The window clings are removable and reusable. The snowman has a sprig of holly leaves and berries in his hatband. Santa, the poinsettia flowers and the snowman window clings are representations of Christmas motifs.

We are returning your request for a classification ruling on item number 10562, Snowflakes, 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 item number 10562, Snowflakes, which is 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.

The applicable subheading for item numbers 10564, Snowman, 10565, Poinsettia and 10563, Santa Clause 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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