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NY J86555





July 23, 2003

CLA-2-95:RR:NC:SP:225 J86555

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 snowman tabletop decorations from China.

Dear Ms. Aldinger:

In your letter dated June 26, 2003, you requested a classification ruling.

You have submitted six samples that are identified as assortment number 933397. This item is known as “Action Snowman with Base”. The samples are mounted on a wood base and measure approximately 10 inches in height. The wood base measures 8-1/2 inches long by 4 inches wide.

Style number one is a stuffed snowman wearing the traditional red and white Santa suit with matching hat and black boots. He is standing near a wooden sleigh containing a bag of polyresin toys.

Style number two is a stuffed snowman wearing red overalls, green shirt and a red and white Santa hat. He is standing near the wooden reindeer barn with a wooden reindeer inside. The reindeer barn is decorated with holly leaves and berries. A small snowman and a polyresin bag filled with assorted toys is included on the wood base.

Style number three is a stuffed snowman wearing a red fur coat, with green pants and green hat trimmed with fur, carrying a green bag with wood sticks on his shoulder. He is carrying a polyresin lantern in his hand. The snowman is standing near a wooden reindeer that has a green wreath around his neck. The wreath is decorated with holly leaves and berries. There are two evergreen trees in the background.

Style number four is a stuffed snowman wearing a white suit. The snowman is carrying a wooden shovel and a metal bucket filled with snowballs. The base also features a wooden evergreen tree and a polyresing snowman carrying red mittens.

Style number five is a stuffed snowman wearing a striped knit sweater with matching hat, red pants and white boots. He is standing near a wooden evergreen tree, holding two wooden skis. A smaller snowman wearing a vest and hat stands on skis near the wooden evergreen tree.

Style number six is a stuffed snowman wearing a white fur parka with matching hat, holding a candy cane. A polyresin igloo, two polar bears and a bristle-like green tree are also included on the wooden base.

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.

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 933397, the Action Snowman with Base, styles number four, five and six.

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.

The applicable subheading for the “Action Snowman with Base”, assortment number 933397, styles number one, two and three, 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.

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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