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NY L84237




May 19, 2005

CLA-2-95:RR:NC:SP:225 L84237

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000; 4202.92.9026

Ms. Charlotte Chen
SKM Enterprises, Inc.
15210 E. Nelson Avenue
City of Industry, CA 91744

RE: The tariff classification of a stuffed dog and a “Pet Carrier” from China.

Dear Ms. Chen:

In your letter dated April 14, 2005, you requested a tariff classification ruling.

You submitted a sample of a stuffed dog identified as item 05GND110/B and a “Pet Carrier” identified as item 05GND110/A. The red and pink stuffed dog is made of 100% polyester outer material with pellet stuffing inside, and measures approximately 8” in height x 5” in width x 10-1/2” in length. The red and white “Pet Carrier” is a double handle zippered carry bag wholly of man-made fiber textile materials. The bag is designed with an opening to permit the “pet’s” head to protrude from one side, and measures approximately 4-1/2” in width x 10-1/2” in length x 7” in depth.

The applicable subheading for the stuffed dog identified as item 05GND110/B will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof.” The rate of duty will be Free.

The applicable subheading for the “Pet Carrier” identified as item 05GND110/A will be 4202.92.9026, HTS, which provides for in part, for other bags and containers, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem. The rate of duty will be Free. The “Pet Carrier” falls within textile category designation 670.

Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

We are returning your request for a classification ruling for item GND121, Easter Insect Basket, item GND149, Easter Flower Basket, and item GF2783, Easter Bunny Basket, also imported from China. We are also returning any related samples, exhibits, etc., 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 was appealed (Court of Appeals No. 01-1578). The case is on remand now to the CIT.

Since the classification of item GND121, Easter Insect Basket, item GND149, Easter Flower Basket, and item GF2783, Easter Bunny Basket, which are the subjects of this request for a ruling, may be affected by the case before the Court in Park B. Smith, supra, we are precluded from issuing a ruling on the item(s).

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

If you have any questions regarding the above, contact National Import Specialist Alice Wong at 646-733-3026.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

Sincerely,

Robert B. Swierupski
Director,

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