CLA-2-95:OT:RR:NC:N4:425
Ms. Brandi Long
Pan Asian Creations Limited
Unit No. 182, 1/F., Peninsula Centre
No. 67 Mody Road
Kowloon, Hong Kong
China
RE: The tariff classification of Christmas ornaments from China.
Dear Ms. Long:
In your letter dated January 16, 2017, you requested a tariff classification ruling.
You submitted a photograph and detailed description of the first item, identified as item number 7203-12473, 12” Two-Layer Tabletop Sign Ornament “HoHoHo” with LED Illumination. The plastic, battery powered, back-lit, cut-out depiction of Santa’s spoken phrase is decorated with artificial holly berries and evergreen sprigs. When activated, the LED lighting illuminates the free standing decoration with glowing light. This item will be marketed and sold only for the Christmas holiday.
You submitted a photograph and detailed description of the second item, identified as item number 7203-12471, 12” Two Layer Tabletop Sign Ornament “Noel” with LED Illumination. The plastic, battery powered, back-lit, cut-out depiction of the word “Noel” is decorated with artificial holly berries and evergreen sprigs. When activated, the LED lighting illuminates the free standing decoration with glowing light. This item will be marketed and sold only for the Christmas holiday.
You submitted a photograph and detailed description of the third item, identified as item number 7204-18161, 12” Two Layer Tabletop Sign Ornament “Noel” with LED Illumination. The plastic, battery powered, back-lit depiction of the word “Noel” is decorated in jingle bells. When activated, the LED lighting illuminates the free standing decoration with glowing light. This item will be marketed and sold only for the Christmas holiday.
The applicable subheading for item numbers 7203-12473, 7203-12471 and 7204-18161 will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
We are returning your request for a ruling on the Tabletop “Joy” Sign with Back-Lit Illumination, identified as 7203-12464, and 16” Tabletop “Joy” Sign with LED Illumination, identified as 7204-18161, and any related samples, exhibits, etc. The classification of the merchandise, which is the subject of your request, involves a consideration of whether the merchandise may be classifiable in Chapter 95.
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:
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.
As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade. See Waterford Wedgwood Ct. Nos. 11-00238, 99-00133, 99-00721, 01-00783, 03-00029, and 05-00561.
If you wish, you may resubmit your request for a prospective ruling on this merchandise after the appropriate court cases have been resolved. The above referenced file is hereby administratively closed
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 Wayne Kessler at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division