The tariff classification of a Love Window Decoration and a Standing Bunny Window Decoration from China.

NY I81485 May 14, 2002 CLA-2-95:RR:NC:SP:225 I81485 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Linda C. Pearson Seasonal Specialties 11455 Valley View Road Eden Prairie, MN RE: The tariff classification of a Love Window Decoration and a Standing Bunny Window Decoration from China. Dear Ms. Pearson: In your letter dated May 6, 2002, you requested a tariff classification ruling. You submitted the following photographs: Item #77170, Love Window Decoration, consists of 55 clear mini lights inside a red plastic tube that is twisted rope-like into the word “Love” and attached to a red metal frame. The article is intended to hang on a window or door as a home decoration for Valentine’s Day. Item #71195, Standing Bunny Window Decoration, consists of 53 clear mini lights that outline a bunny and are attached to a white plastic frame. It has a purple plastic backer that gives definition to the bunny and the appearance of an egg-like chest. The product is intended to hang on a window or door as a home decoration for the Easter holiday. The applicable subheading for Item #77170, Love Window Decoration, and Item #71195, Standing Bunny Window Decoration, 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 issue a ruling on Item #79942, Chick In Egg Window Decoration, and #77256, Leaping Bunny. 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 Item #79942, Chick In Egg Window Decoration, and #77256, Leaping Bunny. 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