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NY J80907




March 3, 2003

CLA-2-95:RR:NC:SP:225 J80907

CATEGORY: CLASSIFICATION

TARIFF NO. 9505.10.2500

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of Christmas decorations from China.

Dear Ms. Liu:

In your letter dated February 17, 2003, you requested a classification ruling.

The first sample is identified as item number W73F0043, 12” Fiber Optic Snowman Head decoration. The snowman head is made of molded plastic and covered with felt fabric. The fiber optic snowman heads feature a carrot nose made of textile. They are wearing earmuffs with a matching scarf and will be available in two colors (red and blue). The snowman heads are fashioned with a flat bottom that allows them to remain upright on a shelf or table. An electric cord with an adapter plug is attached to the snowman head for fiber optic lighting.

The second sample is identified as item number W74B1499, Christmas Lighted Snowman Head table decoration. The snowman head is made of molded plastic and covered with felt fabric. They will be available in two styles. One snowman head is wearing a top hat and bow tie. The other snowman head wears a Santa style red and white hat. Both hats are adorned with a sprig of holly leaves and berries. The lighted snowman head table decoration has a two prong electrical cord attached with a small bulb on one end that is inserted inside the snowman head for illumination.

The samples are returned as you requested.

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 number W73F0043, 12” Fiber Optic Snowman Head decoration.

The applicable subheading for item number W74B1499, Christmas Lighted Snowman Head decorations will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides forarticles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free.

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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