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NY I82583




June 14, 2002

CLA-2-95:RR:NC:SP:222 I82583

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of Christmas decorations from China.

Dear Ms. Aldinger:

In your letter dated May 23, 2002, you requested a tariff classification ruling.

The submitted sample is referred to as item number 929036, a wickerwork wreath with stuffed bear or girl. This item is a 13-inch painted white grapevine wreath decorated with artificial green branches, berries, pinecones and leaves. Each wreath will feature a soft filled bear with an overhead sign that reads ”Welcome”, or a soft filled girl with an overhead sign that reads “Happy Holidays”. You state in your letter of inquiry that the wall hangings will be marketed through your Christmas Home Décor 2002 Program.

The sample is returned as you requested.

The applicable subheading for the wickerwork wreath with a soft filled girl and an overhead sign that reads “Happy Holidays” will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free.

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 assortment number 929036, wickerwork wreath with a soft filled bear wall hanging with an overhead sign that reads “Welcome”. 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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