CLA-2-95:OT:RR:NC:N4:425
Mr. Long Vu
Walgreen Co.
304 Wilmot Road, MS #3163
Deerfield, IL 60015
RE: The tariff classification of a 30-Piece Display from China.
Dear Mr. Vu:
In your letter dated July 21, 2016, you requested a tariff classification ruling.
The submitted sample, identified as the 30-Piece Nightmare Before Christmas Display, Walgreen Item Code 953393, is a display made of cardboard that is imported with Figurine 12” (6 pieces), Photo Frame (4 pieces), Travel Mug (4 pieces), Poseable Jack Plush 24” (4 pieces), Santa Hat (8 pieces) and stocking (4 pieces).The display is not considered a set for Custom’s purpose, as it consists of articles that are not put up together to meet a particular need or carry out a specific activity. GRI 3(b) noted. Therefore, the articles will be classified separately.
The Figurine 12” consists of two styles of tabletop decorations made of polyresin plastic. The first style features the Nightmare Before Christmas (NBC) movie character Jack Skellington dressed in a traditional red Santa hat, Santa suit and black boots while holding a sack full of wrapped gifts. The second style features the NBC movie character Sally standing in front of wrapped Christmas presents. Both figurines measure approximately 12” in height and are purely decorative.
The Photo Frame consists of two styles of photo frames made of polyresin plastic with a clear plastic “pane” that is designed to protect the photos that will be inserted and keep them in place. Both photo frames measure approximately 7-3/4” in height x 5-1/2” in width. The photo frame has a backing, which is secured by fastenings that pivot so that the backing can be removed to insert the photos. Also behind the frame is a hinged stand that allows the frame to sit on a flat surface. The first style features imagery of the NBC movie character Jack Skellington and friends. The second style features imagery of the NBC movie character Sally and friends. Both photo frames serve only to display photographs.
The Travel Mug consists of two styles of mugs that measure approximately 7” in height x 3” in diameter at the rim, with a slide-lock drink opening. The first style features imagery of the NBC movie characters Jack Skellington and Sally. The second style features imagery of the NBC movie character Jack Skellington. Although you suggest classification as plastic under tariff subheading 3924.10.4000, HTSUS, the mugs are classified by their stainless steel interior.
The Posable Jack Plush 24” is a full-bodied plush representation of the NBC character Jack Skellington measuring 24” in height. Jack has a long white beard and he is wearing a red Santa suit and hat. The item is principally designed for the amusement of children 3 years of age and older.
The Christmas Stockings are imported in two styles that measure approximately 18” in length x 7-1/2” in width. Both styles are made of polyester and have attached hanging loops. The first style has imagery of the NBC character Jack Skellington with white beard and dressed in a traditional red Santa hat, Santa suit and black boots while holding a sack full of wrapped gifts. The second style has imagery of the NBC characters Jack Skellington and Sally. Jack Skellington has a white beard, and is dressed in a traditional red Santa hat and Santa suit.
Your samples will be returned as requested.
The applicable subheading for both styles of the Figurine 12” and Christmas Stockings 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.
The applicable subheading for the two styles of photo frames will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…other household articles…of plastics: other: picture frames.” The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the two styles of travel mugs will be 7323.93. 0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “table…articles…of…steel…: other: of stainless steel…other.” The rate of duty will be 2% ad valorem.
The applicable subheading for the 24” Poseable Jack Skellington Plush will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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 the two styles of Santa hats because it 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, for example, Rubie’s Costume Co. Inc. v. U.S., Ct. No. 13-00407.
If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved.
We are also unable to issue a ruling on the cardboard display unit without the following issues being addressed:
Please submit clear photographs or schematics showing the construction of the display unit.
Is the display unit refilled or is it disposed of (or recycled) once it has been emptied of the retail items?
Identify the material from which the display is constructed. Is the display material coated?
Identify the dimensions of the display unit.
If you still wish a ruling on the display unit, please resubmit your ruling request with your responses to the above issues/questions.
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