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NY J80897





February 28, 2003

CLA-2-95:RR:NC:SP:225 J80897

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Irene Tsiavos
Fun•World
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of a Skeleton Hand Pedestal from China.

Dear Ms. Tsiavos:

In your letter dated February 19, 2003, you requested a tariff classification ruling.

The submitted sample, Item #8337, Skeleton Hand Pedestal, consists of a three-dimensional plastic skeleton hand constructed in two parts (the hand, and the wrist, which is connected to a base that resembles chains). When the hand is inserted into the wrist, the item measures approximately 9-1/2 inches in height and 8” in length (from wrist to fingertip). You indicate that the item will be imported in both gray and white colors, and intended as a decorative article to help create a scary environment for the Halloween holiday.

The applicable subheading for Item #8337, Skeleton Hand Pedestal, 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 following items, which are not three-dimensional: Item #8303, Halloween Candy Bowl – 2 designs, Item #8340, Witch Feet Candy Bowl, Item #8307, Halloween Platter – 2 Designs, Item #8303/37, Skeleton Hand Pedestal/Skull Candy Bowl Set, and Item #8311, Skull Plate – 2 Colors Gray/Purple and Beige/Burgundy.

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 #8303, Halloween Candy Bowl – 2 designs, Item #8340, Witch Feet Candy Bowl, Item #8307, Halloween Platter – 2 Designs, Item #8303/37, Skeleton Hand Pedestal/Skull Candy Bowl Set, and Item #8311, Skull Plate – 2 Colors Gray/Purple and Beige/Burgundy.

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 on these items. 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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