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NY E88892




December 14, 1999

CLA-2-95:RR:NC:SP:225 E88892

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045; 7117.90.7500; 9615.11.4000

Pat Beals
Teetot & Co. Inc.
624 North Eckhoff
Orange, CA 92868

RE: The tariff classification of a Costumes and toys from China

Dear Ms. Beals:

In your letter dated Nov. 5, 1999, received in this office November 16, 1999, you requested a tariff classification ruling.

Item # 8030, Little Girl’s Dream Trunk, consists of a number of items retail packed in a “trunk”.

The issue of the classification of garments under heading 9505 is currently pending before the United States Court of International Trade (CIT) in the matter of Rubie’s Costume Company, Inc. v. United States, Court No. 99-0600388. 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 CIT, we are unable to issue a classification ruling letter to you with respect to your costume. Accordingly, we are administratively closing our file. You may submit another request after the court has issued its decision in the Rubie’s Costume Company case.

If the items of the set are imported separately their classification will be different.

The applicable subheading for the plastic shoes, sequin wand, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; .: Other: Other. The rate of duty will be free. The applicable subheading for the plastic pearls, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitation jewelry: Other: Other: Of plastics. The rate of duty will be free.

The applicable subheading for the sequin tiara, will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Combs, hair-slides and the like;: Of hard rubber or plastics: Other: Not set with imitation pearls or imitation gemstones. The rate of duty will be 5.3% ad valorem. The duty rate remains the same in the year 2000.

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 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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