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NY I80465

May 2, 2002

CLA-2-95:RR:NC:SP:222 I80465


TARIFF NO.: 9505.10.2500

Ms. Lucia Buckman
Associated Merchandising Corporation
500 Seventh Avenue
New York, NY 10018

RE: The tariff classification of Christmas decorations from China.

Dear Ms. Buckman:

In your letter dated April 5, 2002, you requested a classification ruling.

You have submitted three samples identified as Pompon Border Christmas Pillows.

Styles #FA13955, #FA13954 and #FA13956 are 100% cotton decorative pillows that measure 6”x13”. The pillows have different embroidered sayings on one side. One reads “Deck the Halls”, another reads “Ho Ho Ho” and the third one reads “Tis The Season”. Each pillow is bordered with red and white pompons strung on red and white woven cords. The fourth sample is an embroidered and applique snowman fleece stuffed pillow. There are three embroidered snowmen on the front of the pillow. The pillow measures 10”x10” and it has a whipstich piping border. The pillow is made of 100% cotton.

The support provided is minimal compared to the decorations. Therefore, these are not functional pillows.

The samples are returned as you requested.

The applicable subheading for styles #FA13954, #FA13955 and #FA13956, Christmas pillow decorations 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.

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 #FA14219, embroidered & applique snowman fleece pillow. 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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