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NY L82707

March 2, 2005

CLA-2-63:RR:NC:N3:351 L82707


TARIFF NO.: 6307.90.9889

Francine Marcoux
Hampton Direct, Inc.
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of window draft stoppers from China

Dear Ms. Marcoux:

In your letter dated February 18, 2005, you requested a tariff classification ruling.

The items in question are identified as the Moose Window Draft Stopper (Item number 28890) and the Snowman Window Draft Stopper (Item number 28892). They are similar to stuffed animals, with legs that stretch out laterally. You indicate that they are intended to be placed against a windowsill to prevent cold air from filtering in, or on a mantle, table, or bookshelf for decorative purposes. The moose measures approximately 26”L x 6”W x 13 ½”H and wears a hat and a striped scarf and a sprinkling of sparkly “snow.” In one hand it holds a “Merry Christmas” sign and in the other holds a tree decorated with a candy cane, bow, berries, and pinecones.

The snowman measures approximately 26”L x 7 ½”W x 11”H. It wears a plaid hat, mittens, and lace-up boots as well as a striped scarf. The item holds a bucket of “snowballs” in one hand and a “Let it Snow” sign in the other.

The applicable subheading for the Snowman Window Draft Stopper will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

Regarding the “Moose” Window Draft Stopper, the issue of the scope of the term “festive articles” under heading 9505, HTS, which provides for festive articles, 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 28890. Accordingly, we are administratively closing our file.

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 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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