The tariff classification of a plastic bath sponge from China.

NY H89051 March 25, 2002 CLA-2-39:RR:NC:SP:222 H89051 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Christopher O’Malley CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plastic bath sponge from China. Dear Mr. O’Malley: In your letter dated March 6, 2002, you requested a classification ruling. You have submitted five samples of bath sponges. They are identified as Style F1 – Duck mesh wash, Style F2 – Christmas tree mesh wash, Style G1 – Polar Bear mesh and terry wash, Style G2 – Reindeer mesh and terry wash, yellow and Style G3 – Reindeer mesh and terry wash, pink. The mesh bath sponges are designed with the terry figures/Christmas tree in the center. Style F1 – Duck mesh wash sponge will be classified in Chapter 39. The applicable subheading for the Style F1 – Duck mesh wash will be 3924.90.5500 Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem. 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 Style F2 – Christmas tree mesh wash, Style G1 – Polar Bear mesh and terry wash, Style G2 – Reindeer mesh and terry wash, yellow and Style G3 – Reindeer mesh and terry wash, pink. 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