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NY H89472




March 22, 2002

CLA-2-95:RR:NC:SP:225 H89472

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Jenny Davenport
Wal*Mart Stores, Inc.
702 SW 8th Street
Bentonville, AR 72716-0410

RE: The tariff classification of Collapsible Candy Buckets from China.

Dear Ms. Davenport:

In your letter dated March 13, 2002, you requested a tariff classification ruling.

You have submitted several styles of a collapsible wire bucket with a polyester covering that measures approximately 6” in height and 7” in diameter and has a carrying strap made of plastic material. This fully functional item is intended for use as a “trick or treat” bucket and features the capability of folding flat for storage. Style #25720, Multi Face Jack-O-Lantern, is an orange bucket, a three-dimensional jack-o-lantern exhibiting various expressions. Style #25725, Black Bat, is a pink bucket incorporating a three-dimensional black bat. Style #25727, Frankenstein, is a green bucket with the monster’s three-dimensional visage featuring purple hair, eyebrows and eyelids, a nose, mouth, and several zipper-like stitches. All three of these styles have the words “Happy Halloween” in black on their handles, and have recognized motifs associated with the Halloween holiday.

The applicable subheading for the Collapsible Candy Buckets (Style #25720, Multi Face Jack-O-Lantern, Style #25725, Black Bat, and Style #25727, Frankenstein,) will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free.

We are unable to rule on the other styles of Collapsible Candy Buckets (Style #25294, Black Cat, and Style #20755, Cauldron) or the Scooby Doo Collapsible Candy Bucket (Style #25453, Shaggy & Scooby Doo, Style #25451, Sooby Doo With Ghost, and Style #25452, Scooby Doo Flying On A Broom ).

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-This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 Collapsible Candy Buckets (Style #25294, Black Cat, and Style #20755, Cauldron) or the Scooby Doo Collapsible Candy Bucket (Style #25453, Shaggy & Scooby Doo, Style #25451, Sooby Doo With Ghost, and Style #25452, Scooby Doo Flying On A Broom ). 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.

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.

Sincerely,

Robert B. Swierupski
Director,

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