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NY N011521




June 1, 2007

CLA-2-95:RR:NC:N2:225

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 a stocking from China.

Dear Ms. Aldinger:

In your letter dated May 17, 2007, you requested a tariff classification ruling.

You submitted a sample of “Baby’s 1st XMAS Stocking & Hat” identified as item number 959669, which is being returned upon your request.

Although packaged together, the “Baby’s 1st XMAS Stocking & Hat” is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Wearing a hat is a different activity than hanging a stocking. Therefore, the stocking and hat must be classified separately.

The stocking is a festive baby’s Christmas stocking with the imprinted wording “Baby’s 1st XMAS” on the rim of the stocking, and will be imported in blue/white and pink/white colors. It is made of 100% polyester, measures approximately 8” in width X 12” in length, and will be used to decorate the home during the Christmas holiday.

The applicable subheading for the stocking of “Baby’s 1st XMAS Stocking & Hat” (item #959669) will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

We are unable to rule on the hat of “Baby’s 1st XMAS Stocking & Hat” The classification of the merchandise which is the subject of your request involves a consideration of whether the merchandise may be classifiable in Chapter 95 as “festive.”

Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:

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.

As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade. See Michael Simons Designs, Inc. v. United States, Ct. No. 04-00537; Berwick Industries, Inc. v. United States, Ct. Nos. 98-12-03189, 96-01-00263, 99-01-000436, 99-03-00121, 99-03-00158, 99-06-00356, 98-09-02897, 97-05-00789, 97-06-00983, 97-08-01400, 96-12-0738, 96-05-01359, and 96-04-01197; Waterford Wedgwood USA, Inc. v. United States, Ct. Nos. 00-05-00215, 99-03-00133 and 99-11-00721; Cuthbertson Imports Inc. v. United States, Ct. No. 03-00846; and Wilton Industries, Inc. v. United States, Ct. Nos. 00-11-00528, 00-01-00218, 00-03-00014, 00-03-00015, 00-04-00193, 00-04-00194 and 00-04-00250.

If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved. The above referenced file is hereby administratively closed.

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 Wayne Kessler at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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