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NY I80468

April 23, 2002

CLA-2-95:RR:NC:SP:222 I80468


TARIFF NO.: 9505.10.2500

Ms. Amanda Wilson
Dillard’s Inc.
1600 Cantrell Road
Little Rock, AR 72201

RE: The tariff classification of artificial foliage from The Philippines.

Dear Ms. Wilson:

In your letter dated April 10, 2002, you requested a classification ruling.

You have submitted three samples. The artificial foliage on all three styles consist of gold plastic berries, gold beaded plastic fruits, gold and green paper leaves gold glass beaded berries, and gold pinecones with a sheer gold and green ribbon. Style number 227T2560PT is an artificial foliage tabletop decoration. This article consists of an 8” square champagne gold colored terra cotta urn filled with artificial evergreen branches and gold colored foliage and fruit.

Style number 227T2561PT is a 22” double metal pillar candleholder. It is designed in a champagne gold color with artificial foliage and fruit. The candles are not included.

Style number 227T2562PT is a 24” round evergreen Christmas wreath. The evergreen pine branches are composed of plastic green strips wrapped around wire and made to appear as pine branches. The wreath is decorated with champagne colored artificial foliage and fruit.

The samples are returned as you requested.

The applicable subheading for style number 227T2560PT, tabletop decoration and style number 227T2562PT, evergreen wreath, 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 number 227T2561PT, metal pillar candleholder. Accordingly, we are administratively closing our file.

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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