CLA-2-95:OT:RR:NC:N4:425
Ms. Brandi Long
Pan Asian Creations Limited
Unit 713, 7/F., Tower 1
Harbor Center
1 Hok Cheung Street
Hunghom, Hong Kong
RE: The tariff classification of a decorative lamppost from China.
Dear Ms. Long:
In your letter dated January 15, 2017, you requested a tariff classification ruling.
You have submitted a photograph and detailed description for item number 620756235, “56in Lamp Posts with Snow Blowing Christmas Scenes with LED Illumination and Christmas Music.” The photograph depicts a simulated lamppost that measures approximately 56 inches in height. The “lamppost” is colored red and features an attached red and silver bow decorated with pine cones and artificial evergreen. At its top, instead of a functional lamp, the article has a Santa Claus figure encased in plastic. When a slide switch underneath the article is turned on, LED lighting illuminates the Santa Claus figure, and seasonal music plays. The article is marketed exclusively for Christmas.
The applicable subheading for item number 620756235 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 unable to rule on item numbers 720542706, 2in Santa's Village Signage "North Pole" with LED Illumination, and item number 720744133, 44in Lamp Posts with Christmas Direction Signs with LED Illumination. 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 Russ Berrie and Company v. United States, Ct. No. 93-07-00391, and Waterford Wedgwood, Ct. Nos. 11-00238, 99-00133, 99-00721, 01-00783, 03-00029, etc.
When these court cases are resolved, you may resubmit your ruling request for these two articles.
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