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NY L83578

April 13, 2005

CLA-2-95:RR:NC:SP:225 L83578


TARIFF NO. 9505.10.2500; 6307.90.9889

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

RE: The tariff classification of Christmas decorations from China.

Dear Ms. Marcoux:

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

You have submitted illustrations depicting S/4 Santa Chair & Table Sleeves, item number 29500, Holiday Fabric Basket (Santa), item number 29580, and Holiday Fabric Basket (Snowman), item number 29582. This classification ruling will apply only to the S/4 Santa Chair & Table Sleeves, item number 29500 and Holiday Fabric Basket (Snowman), item number 29582.

Item number 29500, identifies the set of four Santa chair and table leg sleeves. Santa’s hat, suit and mittens are made of felt. The white trim around the hat, sleeves and face is made of wool. The beard and nose are made of polyester, the face is stuffed with polypropylene material and the eyes are made of polystyrene. A jingle bell is attached to the hat. The Santa sleeves slip over table or chair legs to protect hardwood, tile and linoleum floors. The elastic provides easy slip on and prevents the sleeves from slipping off the table or chair legs. The base of the sleeves are reinforced with a durable polyvinyl chloride (PVC) pad. The sleeves are designed to fit chair or table legs up to 2” in diameter.

Item number 29582 identifies the Holiday Fabric Basket (Snowman). The snowman is wearing a stovepipe hat with a sprig of holly in the hatband. All surfaces on the hat are made of polyester. The eyes, mouth and basket liner are made of terylene. The basket is stuffed with a sponge filling and the snowman’s head is filled with polypropylene material. This product is designed with the arms of the snowman extending around the front to appear as if he is holding the basket. The red, white and green colored snowman fabric basket can be used as a cardholder, or it may be filled with a variety of items such as candy, popcorn balls or fruit. It can also be used as a centerpiece on a countertop. This basket measures approximately 10” long x 9” wide x 12-1/2” high.

The applicable subheading for the S/4 Santa chair and table leg sleeves, item number 29500, 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.

The applicable subheading for item number 29582, the Holiday Fabric Basket (Snowman), will be 6307.90.9889, HTS, which provides for other made-up textile articles, other. The rate of duty will be 7 percent ad valorem.

We are returning your request for a classification ruling on the Holiday Fabric Basket (Santa), item number 29580, imported from China, and any related samples, exhibits, etc., because we are precluded from issuing a ruling letter by the provisions of Section 177.7(b) of the Customs Regulations (19 C.F.R. 177.7(b)). As stated in Section 177.7(b), "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 Park B. Smith Ltd. v. United States, Court No. 96-02-00344, the United States Court of International Trade issued a decision on the scope of the term “festive articles.” The decision was appealed (Court of Appeals No. 01-1578). The case is on remand now to the CIT.

Since the classification of the Holiday Fabric Basket (Santa). item number 29580, which is the subject of this request for a ruling, may be affected by the case before the Court in Park B. Smith, we are precluded from issuing a ruling on the item(s).

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 Alice Wong at 646-733-3026.


Robert B. Swierupski

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