Request for ruling on Costumes from China.

NY G84766 January 5, 2001 LA-2:RR:NC:SP:225 G84766 Ken August Fun World Easter Unlimited, Inc 80 Voice Road Carle Place, NY 11514 RE: Request for ruling on Costumes from China. Dear Mr. August: This is in response to your letter of December 6, 2000, requesting a ruling on the classification of various costumes, Style #8782 & #H8782 – Spy Kids Robotic Costume and Style #8780 & H8780 – Spy Kids Action Suit, from China. The issue of the classification of garments under heading 9505 is currently pending before the United States Court of International Trade (CIT) in the matter of Rubie’s Costume Company, Inc. v. United States, Court No. 99-0600388. 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 CIT, we are unable to issue a classification ruling letter to you with respect to style #8782 & H8782 – Spy Kids Robotic Costume. As we did not receive the promised sample for #8780 & H8780 – Spy Kids Action Suit, we are unable to rule on that item either. Accordingly, we are administratively closing our file. You may submit another request after the court has issued its decision in the Rubie’s Costume Company case. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). If you have any questions regarding the above, contact National Import Specialist Alice Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division