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NY I81056

May 10, 2002

CLA-2-95:RR:NC:SP:222 I81056


TARIFF NO.: 9505.10.5020

Mr. Denni Awana
Inter-Orient Services
1455 Monterey Pass Road #205
Monterey Park, CA 91754

RE: The tariff classification of Christmas decorations from China.

Dear Mr. Awana:

In your letter dated April 16, 2002, on behalf of your client Prima Creations, Inc., you requested a classification ruling.

You have submitted several samples of Christmas decorations made of dolomite. Assortment number X78308WA identifies the Santa, snowman and a reindeer plate. The plates are two-dimensional representations of festive articles. They are adorned with a sprig of holly leaves and berries. Assortment number X78321WA identifies the three-dimensional cookie jars featuring Santa, a snowman and a reindeer. The snowman and reindeer cookie jars are adorned with a sprig of holly leaves and berries. Assortment number X78347 identifies the three-dimensional salt and pepper shakers featuring Santa, snowman and a reindeer. The reindeer is adorned with a sprig of holly leaves and berries. The snowman has no Christmas motif. Your letter of inquiry states that these items will be used as household articles.

The applicable subheading for the three-dimensional Santa, snowman and reindeer cookie jars and the three-dimensional Santa and reindeer salt and pepper shakers will be 9505.10.5020, 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 X78308WA, two-dimensional Santa, snowman and reindeer plates, and assortment number X78347, the three-dimensional snowman salt and pepper shakers. 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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