The tariff classification of a Collapsible Candy Bucket – 6 Styles from China.

NY H87334 February 7, 2002 CLA-2-95:RR:NC:SP:225 H87334 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a Collapsible Candy Bucket – 6 Styles from China. Dear Ms. Aldinger: In your letter dated January 25, 2002, you requested a tariff classification ruling. The submitted sample, Item #999389, Collapsible Candy Bucket – 6 Styles, is a collapsible wire bucket with a nylon fabric covering that measures approximately 6” in height and 7” in diameter and has a vinyl carrying strap. This fully functional item is intended for use as a “trick or treat” bucket and features the capability of folding flat for storage. The item will be imported in six styles: Jack-O-Lantern w/3 Teeth, Ghost, Monster, Demon, Black Cat, and Cauldron with wording “Happy Halloween – Trick or Treat.” The Jack-O-Lantern w/3 Teeth, Ghost, Monster, and Demon styles are all three-dimensional images. The applicable subheading for Item #999389, Collapsible Candy Bucket – 6 Styles (Jack-O-Lantern w/3 Teeth, Ghost, Monster, and Demon) will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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. We are unable to rule on the other two styles of Item #999389, Collapsible Candy Bucket – 6 Styles (Black Cat and Cauldron with wording “Happy Halloween – Trick or Treat”). The issue of the scope of the term “festive articles” under 9505 is currently pending before the United States Court of Appeals for the Federal Circuit in the matter of Park B. Smith Ltd. V. United States, Court of Appeals No. 01-1578 (cross appeal # 01-1586). 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 Court of Appeals, we are unable to issue a classification ruling letter to you with respect to two components of Item #999389, Collapsible Candy Bucket – 6 Styles (Black Cat and Cauldron with wording “Happy Halloween – Trick or Treat”). Accordingly, we are administratively closing our file. When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to Director, National Commodity Specialist Division, U.S. Customs Service, Attn: CIE/Ruling Request, One Penn Plaza, 10th Floor, New York, NY 10119. 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division