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NY J84932




June 4, 2003

CLA-2-95:RR:NC:SP:225 J84932

CATEGORY: CLASSIFICATION

TARIFF NO. 9505.10.2500

Ms. Andrea Holtan
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of Christmas box figures from China.

Dear Ms. Holtan:

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

The submitted sample identified as assortment number 47117, consists of two styles of three-dimensional box decorations. They are composed of three boxes of different sizes, glued together to form the decorative figures with head, face and arms. The first box figure is a three-dimensional Santa holding a decorated Christmas tree and stars. The second box figure is a three-dimensional snowman wearing a hat, scarf and mittens. The box figures are used primarily as decorations and not for packing items. Your letter states that the boxes will be sold individually. They will be displayed only in the few months before Christmas and will not be sold after December 24th. The Santa figure box will be classified as a festive article in Chapter 95. However, the snowman is not an accepted symbol of Christmas.

The samples are returned as you requested.

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 471147, snowman box figure.

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 And Border Protection, Attn: CIE/Ruling Request, One Penn Plaza, 10th Floor, New York, NY 10119.

The applicable subheading for assortment number 471147 (excluding the snowman), will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free.

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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