The tariff classification of Christmas decorations from China.

NY J86044 July 23, 2003 CLA-2-95:RR:NC:SP:225 J86044 CATEGORY: Classification TARIFF NO. 9505.10.5020 Ms. Cheryl Santos CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Christmas decorations from China. Dear Ms. Santos: In your letter dated July 8, 2003, you requested a classification ruling. The submitted samples are identified as assortment number 244609. This assortment number includes two styles of dolomite candy bowls. One style of the candy bowl is designed with a three-dimensional Santa at the base. The candy bowl is positioned on the top of Santa. It looks like Santa is carrying an open sack on his shoulders. The words “HO! HO! HO! are painted on the candy bowl. The other style is a three-dimensional snowman standing as the base carrying a candy bowl on his shoulders. The word “JOY” is painted on the candy bowl. 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. 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 assortment number 244609, Snowman candy bowl. 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 And Border Protection, Attn: CIE/Ruling Request, One Penn Plaza, 10th Floor, New York, NY 10119. The applicable subheading for assortment number 244609 Santa candy bowl (excluding the snowman candy bowl) will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive...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