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NY J81586

March 7, 2003

CLA-2-95:RR:NC:SP:225 J81586


TARIFF NO. 9505.10.2500

Mr. Gary Rosecrans
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of Christmas decorations from Taiwan.

Dear Mr. Rosencrans:

In your letter dated February 27, 2003, you requested a classification ruling.

You have submitted four samples of window decorations depicting motifs that are accepted symbols of the Christmas holiday season and one sample depicting Snow People. They are identified as item number 80981400-301, Wreath with Happy Holidays, item number 80981400-302, Red Stocking, item number 80981600-301, Snow People, 80981600-302, Santa’s Elves and item number 80981600-303, Christmas Tree.

The window decorations are made of plastic. The pop-out window Christmas decorations are designed in rectangular sheets. Each picture has been precut around the edges for easy removal. Static cling causes the pictures to adhere to the glass windows.

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 80981600-301, Snow People.

The applicable subheading for all of the above mentioned Christmas window decorations (excluding Snow People) 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.

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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