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NY J87212




August 27, 2003

CLA-2-95:RR:NC:SP: 225 J87212

CATEGORY: CLASSIFICATION

TARIFF NO. 9505.10.4020

Ms. Heather M. Conner-Garofalo
Bed Bath & Beyond
650 Liberty Avenue
Union, NJ 07083

RE: The tariff classification of lotion dispensers from China.

Dear Ms. Conner-Garofalo:

In your letter dated August 14, 2003, on behalf of your client Bed Bath & Beyond Procurement Co., Inc., you requested a classification ruling.

The submitted samples are resin lotion dispensers in the shape of a snowman and Santa Claus. They are identified as assortment number SKU 12807392. The three-dimensional functional lotion dispensers are designed for use during the Christmas holiday season.

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 SKU 12807392, snowman lotion dispenser.

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 Santa Claus lotion dispenser will be 9505.10.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles 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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