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NY I81628




May 31, 2002

CLA-2-95:RR:NC:SP:222 I81628

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Ms. Wendy Lawson
Sears Roebuck and Company
3333 Beverly Rd.
Hoffman Estates, IL 60179

RE: The tariff classification of Christmas decorations from China.

Dear Ms. Lawson:

In your letter dated May 8, 2002, you requested a classification ruling.

You have submitted four photographs of Christmas decorations. These decorations will be available in three assorted styles, each style will be sold separately.

Assortment number 91954 identifies polyresin snowmen table decorations. This product is available in three assorted styles. The first style R1324C, is Snowgirls with wings wearing choir gowns and holding a songbook. One is wearing a headband of holly leaves and berries. The other one has the word "Rejoice" on her skirt. The second style R1324A, is a snowman couple, Mr. Snowman is wearing a robe and smoking a pipe, Mrs. Snowman is wearing an apron and holding baked goods. There is a sprig of holly leaves and berries around her neck. The third style R1324B, identifies the snowman couple wearing hats and scarves. Mrs. Snowman’s head is resting on Mr. Snowman’s shoulder. They are holding a wreath of hearts. These articles are composed of unsaturated polyresin and powdered stone made of calcium carbonate.

Assortment number 91956 identifies polyresin snowkid table decorations. They are made of unsaturated polyresin and calcium carbonate. The calcium carbonate is derived from natural stone. This product is available in three assorted styles: a boy and girl building a snowman, two girls sledding with evergreen trees covered with snow in the background and a boy and girl ice skating with evergreen trees covered with snow in the background.

Assortment number 91966 is polyresin topiary tree table decoration. They are available in three styles: gold, silver and red with green and gold accents. Each style has the same color pot and tree topper. They are composed of unsaturated polyresin and calcium carbonate. The calcium carbonate is derived from natural stone.

Assortment number 91967 is a polyresin cone tree table decoration. They are available in three styles: gold, silver and green with red and gold accents. Each style has the same color pot and tree topper. They are composed of unsaturated polyresin and calcium carbonate. The calcium carbonate is derived from natural stone.

The applicable subheading for assortment number 91954, styles R1324C and R1324A and assortment number 91967 available in three styles 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 applicable subheading for assortment number 91966, available in three styles will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles ofartificial stone, whether or not reinforced: other articles: 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 91954, style R1324B and assortment number 91956, the topiary trees. 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.

Sincerely,

Robert B. Swierupski
Director,

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