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NY I89413

January 2, 2003

CLA-2-95:RR:NC:SP:225 I89413


TARIFF NO.: 9505.90.6000

Ms. Irene Tsiavos
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of goblets from China.

Dear Ms. Tsiavos:

In your letter dated December 20, 2002, you requested a tariff classification ruling.

The submitted assortment, Item #8906, Halloween Goblets, consists of five designs of plastic goblets that measure approximately 7 inches in height and 3-1/2 inches in diameter at their lip: “Gray Skull Goblet” (the cup portion is molded to depict a three-dimensional skull. The skull or cup “sits” within the palm of a skeletal hand that forms the stem of the goblet). “Flesh Skull Goblet” (the same as described above except the item is flesh colored). “Scarecrow Goblet” (the cup portion is molded to depict a sinister looking three-dimensional scarecrow skull wrapped in straw. The skull or cup is attached to a tree that forms the stem of the goblet). “Mummy Goblet” (the cup portion is molded to depict a three-dimensional skull wrapped in bandages to represent a mummy with one bulging green eye and the other eye missing. The skull is attached to a gauze wrapped stand that forms the stem of the goblet). The goblets described above are all three-dimensional representations of accepted symbols of Halloween, a recognized holiday, and will be marketed and sold for celebration of, and entertainment on, that holiday. Therefore, they qualify for classification as festive articles.

The applicable subheading for Item #8906, Halloween Goblets (except the “Skull Castle Goblet”), will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be free.

We are unable to rule at this time on the “Skull Castle Goblet” which depicts a three-dimensional castle decorated with non-three-dimensional skulls.

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 the “Skull Castle Goblet.”

When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling on these items. 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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