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NY I80677

April 23, 2002

CLA-2-95:RR:NC:SP:222 I80677


TARIFF NO.: 9505.10.2500

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of Christmas decorations from China.

Dear Mr. Hoffacker:

In your letter dated April 9, 2002, on behalf of your client Big Lot Stores, Inc., you requested a classification ruling.

The submitted photograph depicts three samples of Christmas wooden stake decorations. They are identified as assortment number 12WA1053. The 36” wood Christmas stakes depicts a Santa with a sign that reads “Merry Christmas”, a snowman with a sign that reads “Happy Holidays” and a snowman with a sign that reads “Warm Winter Wishes”. The snowman with the sign that reads “Warm Winter Wishes”, is not considered to be a festive article of Chapter 95.

The applicable subheading for the Christmas stakes featuring the Santa/“Merry Christmas” sign and the snowman/”Happy Holidays” sign, 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 assortment number 12WA1053, the snowman\”Warm Winter Wishes” sign. 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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