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NY N012880




June 22, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Michael D. Mason
LTD Commodities LLC
2800 Lakeside Drive
Bannockburn IL 60015

RE: The tariff classification of Item #’s YUU-LEP (Leprechaun) and YUU-BNY (Bunny with Easter egg) from China

Dear Mr. Mason:

In your letter dated June 15, 2007, you requested a tariff classification ruling.

Item # YUU-LEP (Leprechaun) stands approximately 38” tall. The Leprechaun is mostly comprised of fabric and has a stuffed body, which includes the arms and head. The Leprechauns legs and feet are made of metal. The metal feet are covered with cushioned fabric. The Leprechaun features traditional dress that includes green jacket, pants, bow tie and Pilgrim style hat and shoes. The Leprechaun is a symbolic figure closely associated with the St. Patrick’s Day Holiday, and will be used to decorate the home during the St. Patrick’s Day Holiday.

Item # YUU-BNY (Bunny with Easter egg) stands approximately 38” tall. The Bunny is mostly comprised of fabric and has a stuffed body, which includes the arms and head. The bunny’s legs and feet are made of metal. The metal feet are covered with cushioned fabric. The bunny is dressed in yellow dotted purple pants, stripped blouse, pink bowtie and is wearing a yellow hat with a sunflower attached. The bunny is holding a painted Easter egg and has a yellow duck bag wrapped around its arm. The bunny with Easter egg will be used to decorate the home during the Easter holiday.

The applicable subheading for Item #’s YUU-LEP (Leprechaun) and YUU-BNY (Bunny with Easter egg) will be 9505.90.6000, 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: 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 item # YUU-SAM (Uncle Sam). 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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