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NY J84532

May 30, 2003

CLA-2-95:RR:NC:SP:225 J84532


TARIFF NO. 9505.10.2500

Ms. Cheryl Santos
CVS Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of Christmas decorations from China.

Dear Ms. Santos:

In your letter dated May 12, 2003, you requested a classification ruling.

The submitted samples are identified as assortment number 239162. This assortment number includes three styles of crystallized lawn stakes, a set of candy canes, a set of snowmen and a set of Santa. Each lawn stake is lighted with 10 miniature lights for full illumination. The total length of the set is 8 feet. The lawn stakes may be used to decorate lawns, pathways or driveways.

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 assortment number 239162, snowmen lawn stakes.

When all litigation has been concluded on the case 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 And Border Protection, Attn: CIE/Ruling Request, One Penn Plaza, 10th Floor, New York, NY 10119.

The applicable subheading for assortment number 239162 (excluding the snowmen set) will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive...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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