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NY I81435




May 16, 2002

CLA-2-95:RR:NC:SP:225 I81435

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Jeff Waters
Leisure Arts,Inc.
P.O. Box 55595
Little Rock, AR 72215-5595

RE: The tariff classification of Sultan of Scare Stanchions, Tombstone Path Trim, and Pumpkin Palace Path Trim from China.

Dear Mr. Waters:

In your letter dated April 25, 2002, you requested a tariff classification ruling.

You submitted the following photographs:

Item #58007, Sultan of Scare Stanchions, consists of a pair of PVC screaming skulls wearing black top hats and black gowns decorated with red sashes and attached to metal stakes. The stanchions are intended to be stuck into the ground along a walkway or path and displayed as scary outdoor decorations for the Halloween holiday.

Item #58010, Tombstone Path Trim, are PVC tombstones attached to metal stakes and intended to be stuck into the ground along a walkway or path and displayed as a scary outdoor decoration for the Halloween holiday.

Item #58011, Pumpkin Palace Path Trim, of a PVC consists of a PVC motif of two black cats with their backs arched and tails raised, facing off against one another against a backdrop of pumpkins and anchored by metal stakes. The item is intended to be stuck into the ground along a walkway or path and displayed as a scary outdoor decoration for the Halloween holiday.

The applicable subheading for Item #58007, Sultan of Scare Stanchions, Item #58010, Tombstone Path Trim, and Item #58011, Pumpkin Palace Path Trim, 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 issue a ruling on Item #58008, Pumpkin Stanchions.

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 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 Item #58008, Pumpkin Stanchions. 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.

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.

Sincerely,

Robert B. Swierupski
Director,

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