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NY J82251

March 17, 2003

CLA-2-95:RR:NC:SP:225 J82251


TARIFF NO. 9505.10.5020

Mr. John P. Phillip Liu
Customs Broker
11222 La Cienega Blvd., Suite 328
Inglewood, CA 90304

RE: The tariff classification of Christmas cookie jars from China.

Dear Mr. Liu:

In your letter dated March 7, 2003, on behalf of your client Gibson Overseas, Inc., you requested a classification ruling.

You have submitted four samples of cookie jars. Your letter of inquiry states that these articles will only be sold during the Christmas holiday season. Two of the cookie jars feature accepted symbols that are associated with the Christmas holiday season. The snowman and bears are not accepted symbol of the Christmas festivities.

Item number 37844.01 is identified as Holiday Bear Trio. This cookie jar is designed with three-dimensional bears wearing Santa Claus costumes.

Item number 37843.01 is known as Reindeer Joy. The cookie jar features a three-dimensional red nose reindeer dressed in Santa Claus costume.

Item number 37841.01 is identified as Snowman Joy. The cookie jar features a three-dimensional snowman figure. The snowman is wearing a top hat with a scarf and mittens.

Item number 38068.01 is identified as Santa Joy. This cookie jar features a three-dimensional Santa wearing his traditional red and white suit and matching hat.

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 numbers 37841.01, Snowman Joy and 37844.01, Holiday Bear Trio.

You questioned whether the cookie jars should be classified in subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), as festive articles. Since you are stating that these items are associated with the Christmas holiday, 9505.90.6000 is inappropriate as that HTS number is for all holidays except Christmas.

The applicable subheading for item numbers 37843.01, Reindeer Joy and 38968.01, Santa Joy cookie jars (excluding Snowman Joy and Holiday Bear Trio) will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides 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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