CLA-2-39:S:N:N6:221 804690
Mr. Robert C. Shoule, Jr.
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10038
RE: The tariff classification of the "Rolling Puzzle" from
Taiwan.
Dear Mr. Shoule:
In your letter dated November 22, 1994, on behalf of F.W.
Woolworth Co., you requested a tariff classification ruling.
The Rolling Puzzle (item number 2301B) is a toy for cats.
As you requested, the sample is being returned.
We are unable to issue a ruling because the classification
of pet toys is presently before the court. Customs Regulation
177.7 (b) states, "No ruling letter will be issued with respect
to any issue which is pending before the U.S. Court of
International Trade, the U.S. Court of Appeals for the Federal
Circuit, or any court of appeal therefrom."
Sincerely,
Jean F. Maguire
Area Director
New York Seaport