The tariff classification of a Christmas Stocking, item # 19447049 and a Christmas Tree Skirt, item # 19447049, from China

N038088 September 18, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Darlene Enlow UPS Trade Management Services, Inc. 2031 S. Centennial Ave Aiken, SC 29803 RE: The tariff classification of a Christmas Stocking, item # 19447049 and a Christmas Tree Skirt, item # 19447049, from China Dear Ms. Enlow: In your letter dated September 5, 2008, on behalf of Linens-N-Things (LNT), you requested a tariff classification ruling. Item number 19447025, Christmas Stocking, is a plush textile Christmas stocking that measures approximately 20” in height x 10” in width and is trimmed on top with 5” inches of white faux fir. The stocking has a 3” hanging loop and will be imported in the color red. A Christmas stocking is specifically cited in the Explanatory Notes to Chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS) as an exemplar of “Articles traditionally used at Christmas festivities.” Item number 19447049, Christmas Tree Skirt, is a circular-shaped plush textile decoration that measures approximately 48” in diameter and is trimmed with 2” of white faux fir. The article has a hole in the center that measures approximately 8” in diameter, with a slit cut from the hole to the outside edge of the article, and three metal snaps that close the slit. This allows the article to be placed around the base of a Christmas tree as a decoration to cover, among other things, the Christmas tree stand, and then snapped closed. The article will be imported in the color red. Although you cite several Headquarters ruling letters issued in 1989 and 1992 to support your proposed classification of the Christmas Stocking and the Christmas Tree Skirt under tariff number 9505.10.5020, HTSUS, several subsequent court cases, including Midwest of Cannon Falls v. United States, have superseded those earlier rulings. Therefore, currently, the Christmas Stocking and the Christmas Tree Skirt are more appropriately classified under tariff number 9505.10.2500, HTSUS. The applicable subheading for the Christmas Stocking, item # 19447049 and the Christmas Tree Skirt, item # 19447049, 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 http://www.usitc.gov/tata/hts/. We are unable to rule on the Santa Hat, item # 19447063. 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 Michael Simons Designs, Inc. v. United States, Ct. No. 04-00537; Berwick Industries, Inc. v. United States, Ct. Nos. 98-12-03189, 96-01-00263, 99-01-000436, 99-03-00121, 99-03-00158, 99-06-00356, 98-09-02897, 97-05-00789, 97-06-00983, 97-08-01400, 96-12-0738, 96-05-01359, and 96-04-01197; Waterford Wedgwood USA, Inc. v. United States, Ct. Nos. 00-05-00215, 99-03-00133 and 99-11-00721; Cuthbertson Imports Inc. v. United States, Ct. No. 03-00846; and Wilton Industries, Inc. v. United States, Ct. Nos. 00-11-00528, 00-01-00218, 00-03-00014, 00-03-00015, 00-04-00193, 00-04-00194 and 00-04-00250. If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved. 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 (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division