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NY J81925

March 20, 2003

CLA-2-63:RR:NC:TA:351 J81925


TARIFF NO.: 6307.90.9889; 9505.10.2500

Ms. Leslie A. Parmann
475 Oberlin Avenue South
Lakewood, NJ 08701

RE: The tariff classification of soft sculpture figures from China.

Dear Ms. Parmann:

In your letter dated March 5, 2003 you requested a tariff classification ruling.

The samples submitted are soft sculpture figurines resembling Santa Claus, a snowman, reindeer and a penguin. The articles are all constructed of acrylic knit fabric stuffed with polyester fiber filling.

The applicable subheading for the reindeer and penguin will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for Santa Claus will be 9505.10.2500, 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 issue of the scope of the term “festive articles” under heading 9505, HTS, 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 snowman. Accordingly, we are administratively closing our file.

When all litigation has been concluded on the 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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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