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NY I84084

July 24, 2002

CLA-2-95:RR:NC:SP:225 I84084


TARIFF NO.: 9005.10.0080; 9505.90.0080

Mr. Dennis Shostak
The Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of Bunny Binoculars and a Bubble Set from China.

Dear Mr. Shostak:

In your letter dated July 3, 2002, you requested a tariff classification ruling.

You submitted the following samples:

Item #6120280, Bunny Binoculars, consists of a white bunny head with floppy ears made of textile material that measures approximately 5-1/2 inches in diameter with binoculars in place of eyes. The binoculars are functional with the lenses protruding approximately 1-1/4 inches in length from the eye sockets and have eyepieces on one end. The articles are packaged on a hanging blister card for retail sale.

Item #6120560, Bubble Set, consists of 1 bottle of bubble liquid, 1egg shaped plastic bubble wand, and 1 plastic bubble dipping tray. The bubble liquid is poured into the dipping tray and the wand is used to “blow” the egg shaped bubbles. The articles are packaged on a hanging blister card for retail sale, and intended for the amusement of children three years of age and older.

The applicable subheading for Item #6120280, Bunny Binoculars, will be 9005.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Binoculars, monoculars, other optical telescopes, and mountings thereof, other astronomical instruments and mountings thereof, but not including instruments for radio-astronomy; parts and accessories thereof: Binoculars Other. The rate of duty will be free.

The applicable subheading for Item #6120560, Bubble Set, will be 9503.90.0080, HTS, which provides for Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other. The rate of duty will be free.

We are unable to issue a ruling on Item #6120270, Magnet Marker Kit, at this time.

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 Item #6120270, Magnet Marker Kit. 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
National Commodity

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