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967703 96 Ruling Active

Request for reconsideration of NY L82866; Classification of a novelty carrying bag from China

Issued October 26, 2005 by U.S. Customs and Border Protection.

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96 967703 (October 26, 2005)

Tariff classification

HTS codes: 4215, 2003, 9505, 2005, 2004, 4202.92.4500, 2001

Headings: 4202, 4215, 2003, 9505, 2005, 2004, 2001

Product description

Request for reconsideration of NY L82866; Classification of a novelty carrying bag from China

CBP rationale

HQ 967703 October 26, 2005 CLA-2: RR:CTF:TCM: 967703 BtB Mr. Darrell J. Sekin, Jr. DJS International Services, Inc. 4215 Gateway Drive Suite 100 Colleyville, TX 76034 RE: Request for reconsideration of NY L82866; Classification of a novelty carrying bag from China Dear Mr. Sekin: This is in response to your April 20, 2005 letter, on behalf of Gemmy Industries, requesting reconsideration of Customs and Border Protection (CBP) New York Ruling Letter (NY) L82866, dated April 6, 2005. In NY L82866, CBP classified a novelty carrying bag identified as the “bunny bucket” in subheading 4202.92.4500 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) which provides for travel, sport and similar bags, of a sheeting of plastic, with outer surface of plastic or of textile materials, other. In your letter, you assert that the “bunny bucket” is properly classified in heading 9505, HTSUSA, which provides for, among other things, festive articles. The issue of classification under heading 9505, HTSUSA, of textile articles that incorporate holiday or seasonal motifs was recently addressed in Park B. Smith, Ltd. v. United States, 25 Ct. Int’l Trade 506 (2001), affirmed in part, vacated in part, and remanded, 347 F. 3d 922 (Fed. Cir. 2003), reh’g denied (Fed. Cir. March 16, 2004)(hereinafter “Park B. Smith”). CBP has proposed to limit the application of the decision in Park B. Smith to the specific entries before the courts in that litigation. CBP published its proposal in the Customs Bulletin, Vol. 39, No. 27, dated June 29, 2005. While we hope to finalize this action in the near future, it has not yet become final. Section 177.7, Customs Regulations, (19 CFR §177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(a) states, in relevant part, that no rulings will be issued in any instance in which it appears contrary to the sound administration of the customs and related laws to do so. In this instance, we find that it would be contrary to the sound administration of the customs and related laws to reconsider NY L82866 prior to our proposal to limit the application of the decision in Park B. Smith becoming final. Accordingly, we are administratively closing our file without further action. You are invited to resubmit for reconsideration when final action has been taken on our proposal, notice of which will appear in the Customs Bulletin. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division

Full text

HQ 967703 October 26, 2005 CLA-2: RR:CTF:TCM: 967703 BtB Mr. Darrell J. Sekin, Jr. DJS International Services, Inc. 4215 Gateway Drive Suite 100 Colleyville, TX 76034 RE: Request for reconsideration of NY L82866; Classification of a novelty carrying bag from China Dear Mr. Sekin: This is in response to your April 20, 2005 letter, on behalf of Gemmy Industries, requesting reconsideration of Customs and Border Protection (CBP) New York Ruling Letter (NY) L82866, dated April 6, 2005. In NY L82866, CBP classified a novelty carrying bag identified as the “bunny bucket” in subheading 4202.92.4500 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) which provides for travel, sport and similar bags, of a sheeting of plastic, with outer surface of plastic or of textile materials, other. In your letter, you assert that the “bunny bucket” is properly classified in heading 9505, HTSUSA, which provides for, among other things, festive articles. The issue of classification under heading 9505, HTSUSA, of textile articles that incorporate holiday or seasonal motifs was recently addressed in Park B. Smith, Ltd. v. United States, 25 Ct. Int’l Trade 506 (2001), affirmed in part, vacated in part, and remanded, 347 F. 3d 922 (Fed. Cir. 2003), reh’g denied (Fed. Cir. March 16, 2004)(hereinafter “Park B. Smith”). CBP has proposed to limit the application of the decision in Park B. Smith to the specific entries before the courts in that litigation. CBP published its proposal in the Customs Bulletin, Vol. 39, No. 27, dated June 29, 2005. While we hope to finalize this action in the near future, it has not yet become final. Section 177.7, Customs Regulations, (19 CFR §177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(a) states, in relevant part, that no rulings will be issued in any instance in which it appears contrary to the sound administration of the customs and related laws to do so. In this instance, we find that it would be contrary to the sound administration of the customs and related laws to reconsider NY L82866 prior to our proposal to limit the application of the decision in Park B. Smith becoming final. Accordingly, we are administratively closing our file without further action. You are invited to resubmit for reconsideration when final action has been taken on our proposal, notice of which will appear in the Customs Bulletin. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division

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