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NY L84824

June 1, 2005

CLA-2-39:RR:NC:SP:221 L84824


TARIFF NO.: 3926.40.0000; 9503.49.0000; 9503.90.0080

Mr. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of “Easter Basket Stuffers” from China.

Dear Mr. Williams:

In your letter dated April 16, 2005, you requested a tariff classification ruling.

A sample was provided with your letter. The Easter Basket Stuffers (Style number 20316) is an assortment including a plastic bendable rabbit figure, a bubble set with bubble solution and a plastic tray and plastic bubble blower, both in the shape of a rabbit, three faceted plastic decorative eggs that can hold small items, and a small lidded trinket box in the shape of a rabbit. As you requested, the sample will be returned.

The applicable subheading for the three plastic decorative eggs will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsstatuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the bubble set will be 9503.90.0080, HTS, which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other: other. The rate of duty will be free.

The applicable subheading for the plastic bendable rabbit figure will be 9503.49.0000, HTS, which provides for toys representing animals or non-human creaturesand parts and accessories thereof: other. The rate of duty will be free.

We are unable to issue a ruling for the lidded trinket box in the shape of a rabbit. 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 ruling request is closely related to the issue presently pending in the Court of Appeals, we are unable to issue a ruling letter to you with respect to the lidded box in the shape of a rabbit. When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling for this item. 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, Bureau of Customs and Border Protection, 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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