Request for ruling on a Costumes assembled in Mexico.

NY G87795 March 9, 2001 CLA-2:RR:NC:SP:225 G87795 Michael Cooke Pony Express 9350 Trade Place, Suite C San Diego, CA 92126 RE: Request for ruling on a Costumes assembled in Mexico. Dear Mr. Cooke: This is in response to your letter of Feb.16, 2001 requesting a ruling on the classification of a child’s costume, Styles # 40020, Crocodile Hunter assembled in Mexico. 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 styles #40020 – Crocodile Hunter. Accordingly, we are administratively closing our file and returning your samples as requested. 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