United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 HQ Rulings > HQ 967488 - HQ 967737 > HQ 967703

Previous Ruling Next Ruling
HQ 967703

October 26, 2005

CLA-2: RR:CTF:TCM: 967703 BtB

Mr. Darrell J. Sekin, Jr.
DJS International Services, Inc.
4215 Gateway Drive
Suite 100
Colleyville, TX 76034

RE: Request for reconsideration of NY L82866; Classification of a novelty carrying bag from China

Dear Mr. Sekin:

This is in response to your April 20, 2005 letter, on behalf of Gemmy Industries, requesting reconsideration of Customs and Border Protection (CBP) New York Ruling Letter (NY) L82866, dated April 6, 2005. In NY L82866, CBP classified a novelty carrying bag identified as the “bunny bucket” in subheading 4202.92.4500 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) which provides for travel, sport and similar bags, of a sheeting of plastic, with outer surface of plastic or of textile materials, other. In your letter, you assert that the “bunny bucket” is properly classified in heading 9505, HTSUSA, which provides for, among other things, festive articles.

The issue of classification under heading 9505, HTSUSA, of textile articles that incorporate holiday or seasonal motifs was recently addressed in Park B. Smith, Ltd. v. United States, 25 Ct. Int’l Trade 506 (2001), affirmed in part, vacated in part, and remanded, 347 F. 3d 922 (Fed. Cir. 2003), reh’g denied (Fed. Cir. March 16, 2004)(hereinafter “Park B. Smith”). CBP has proposed to limit the application of the decision in Park B. Smith to the specific entries before the courts in that litigation. CBP published its proposal in the Customs Bulletin, Vol. 39, No. 27, dated June 29, 2005. While we hope to finalize this action in the near future, it has not yet become final. Section 177.7, Customs Regulations, (19 CFR §177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(a) states, in relevant part, that no rulings will be issued in any instance in which it appears contrary to the sound administration of the customs and related laws to do so.

In this instance, we find that it would be contrary to the sound administration of the customs and related laws to reconsider NY L82866 prior to our proposal to limit the application of the decision in Park B. Smith becoming final. Accordingly, we are administratively closing
our file without further action. You are invited to resubmit for reconsideration when final action has been taken on our proposal, notice of which will appear in the Customs Bulletin.


Myles B. Harmon, Director

Previous Ruling Next Ruling

See also: