CBP Ruling J85854 — The tariff classification of Christmas decorations from China.

Tariff classification

Headings: 9505

Product description

The submitted samples are identified as “Stuffed Santa/Snowman”, assortment number 933561. The three-dimensional Christmas decorations are made of polyester fabric. They will be available in two assorted styles. The stuffed snowman figure is wearing a scarf and boots. He is hanging upside down from the twig of a tree. The twig is decorated with artificial pine branches, a pine cone and a red bow. The Santa figure is wearing a suit, hat, mittens and boots. Santa hangs in an upright position from the twig of a tree that is decorated with artificial pine branches, a pine cone and a red bow. A wire wrapped around both ends of the twig forms the hanger for the Christmas decorations. The samples are 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. 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 assortment number 933561, the stuffed snowman hanging decoration. When all litigation has been concluded on the case referenced

CBP rationale

The applicable subheading for the “Stuffed Santa”, assortment number 933561, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.

Full text

NY J85854 July 23, 2003 CLA-2-95:RR:NC:SP:225 J85854 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Lorianne Aldinger Rite Aid Corporation P. O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of Christmas decorations from China. Dear Ms. Aldinger: In your letter dated June 25, 2003, you requested a classification ruling. The submitted samples are identified as “Stuffed Santa/Snowman”, assortment number 933561. The three-dimensional Christmas decorations are made of polyester fabric. They will be available in two assorted styles. The stuffed snowman figure is wearing a scarf and boots. He is hanging upside down from the twig of a tree. The twig is decorated with artificial pine branches, a pine cone and a red bow. The Santa figure is wearing a suit, hat, mittens and boots. Santa hangs in an upright position from the twig of a tree that is decorated with artificial pine branches, a pine cone and a red bow. A wire wrapped around both ends of the twig forms the hanger for the Christmas decorations. The samples are 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. 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 assortment number 933561, the stuffed snowman hanging decoration. When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to Director, National Commodity Specialist Division, U.S. Customs Service, Attn: CIE/Ruling Request, One Penn Plaza, 10th Floor, New York, NY 10119. The applicable subheading for the “Stuffed Santa”, assortment number 933561, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides 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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