The tariff classification of Christmas covers from China.

NY J86035 July 23, 2003 CLA-2-95:RR:NC:SP:225 J86035 CATEGORY: Classification TARIFF NO. 9505.10.2500 Ms. Andrea Holtan Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of Christmas covers from China. Dear Ms. Holtan: In your letter dated July 7, 2003, you requested a classification ruling. You have submitted six samples of Christmas chair cover decorations. The textile chair covers will be identified as (1) Santa Claus, (2) Mrs. Claus, (3) Snowman with a star, (4) Toy Soldier, (5) Reindeer with Christmas tree and (6) Polar Bear. The heads of the decorations are three-dimensional representations of the characters. The chair covers slip over the back of the chair. They are used for decorative purposes only and are not intended to protect the chairs. You state in your letter that these Christmas chair covers will be sold only a few months before Christmas. They will be sold as a set and may not be purchased individually. The samples are returned as you requested. 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. 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 the Snowman with Star, the Toy Soldier and the Polar Bear three-dimensional chair covers. 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. The applicable subheading for the textile Christmas covers identified as Santa, Mrs. Claus and the reindeer holding a Christmas tree will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for…articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free. 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