CBP Ruling H88121 — The tariff classification of a Christmas tree ornament from China.

Tariff classification

Headings: 9505

Product description

The submitted sample is identified as item number 1004939. It is a box of 18-5 x 7 Christmas cards with leaf stamping, 18 coordinated envelopes and a Christmas tree ornament. The ornament is an angel made of textile fabric. She is wearing a white dress made of textile fabric and accented with glitter. A string is attached to the top of her head for the purpose of hanging the ornament on a Christmas tree. The 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 1004939, 18-5 x 7 Christmas cards.

CBP rationale

The applicable subheading for the item number 1004939, angel 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.

Full text

NY H88121 February 20, 2002 CLA-2-95:RR:NC:SP:222 H88121 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Sandy Kovalich Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of a Christmas tree ornament from China. Dear Ms. Kovalich: In your letter dated February 1, 2002, you requested a tariff classification ruling. The submitted sample is identified as item number 1004939. It is a box of 18-5 x 7 Christmas cards with leaf stamping, 18 coordinated envelopes and a Christmas tree ornament. The ornament is an angel made of textile fabric. She is wearing a white dress made of textile fabric and accented with glitter. A string is attached to the top of her head for the purpose of hanging the ornament on a Christmas tree. The 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 1004939, 18-5 x 7 Christmas cards. The applicable subheading for the item number 1004939, angel 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. 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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