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NY I82798




June 27, 2002

CLA-2-95:RR:NC:2:222 I82798

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.1500

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

RE: The tariff classification of a festive article from China

Dear Ms. Aldinger:

In your letter dated May 23, 2002, you requested a tariff classification ruling. Two representative samples were submitted with your ruling request.

The subject article, which is identified as “12” Christmas Wood Sleigh Wall Décor – item #929073, is a wooden red and white sled decoration that will be imported in two styles, one decorated with a Snowman and the other a decorated Christmas tree. Each article measures approximately 12” x 4.75”. A textile rope attached to the top of the sled allows the article to be hung for decorative display.

The applicable subheading for the sled ornamented with the decorated Christmas tree will be 9505.10.1500, 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: Articles for Christmas festivities and parts and accessories thereof: Other: Of wood.” The rate of duty will be free.

We are returning your request for a classification ruling on the sled decorated with a Snowman, because we are precluded from issuing a ruling letter by the provisions of Section 177.7(b) of the Customs Regulations (19 C.F.R. 177.7(b)). As stated in Section 177.7(b), "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 Park B. Smith Ltd. v. United States, Court No. 96-02-00344, the United States Court of International Trade issued a decision on the scope of the term “festive articles.” The decision has been appealed (Court of Appeals No. 01-1578). Since the classification of the sled decorated with a Snowman may be affected by the case before the Court in Park B. Smith, supra, we are precluded from issuing a ruling on the item.

When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling.

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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