The tariff classification of a Christmas tree ornament from China.

Product description

The submitted sample is identified as item number 1004899. It is a box of 18-5 x 7 Christmas cards with leaf stamping, 18 coordinated envelopes and a polyresin Christmas tree ornament. The ornament is a penguin in the top of a Christmas stocking. He is wearing a scarf, a Santa type hat and he is holding a candy cane. The front section of the stocking is a picture frame. A string is attached to the top of his hat for the purpose of hanging the ornament on a Christmas tree. The penguin ornament is placed in the cardboard box insert tray. Although the Christmas cards and the Christmas tree ornament are packaged together in a cardboard box and shrink-wrapped with clear plastic for retail sale, they are not a set for classification purposes. The sample is 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 item number 1004899, 18-5 x 7 Christmas cards.

CBP rationale

a candy cane. The front section of the stocking is a picture frame. A string is attached to the top of his hat for the purpose of hanging the ornament on a Christmas tree. The penguin ornament is placed in the cardboard box insert tray. Although the Christmas cards and the Christmas tree ornament are packaged together in a cardboard box and shrink-wrapped with clear plastic for retail sale, they are not a set for classification purposes. The sample is 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 item number 1004899, 18-5 x 7 Christmas cards. The applicable subheading for the item number 1004899, polyresin Christmas tree ornament will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other, other. The rate of duty will be free..

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