The tariff classification of assorted articles from China.

N242319 June 17, 2013 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9503.00.0073; 9405.40.8000; 3924.10.4000 Ms. Judy Awana Inter-Orient Services 1455 Monterey Pass Rd. #205 Monterey Park, CA 91754 RE: The tariff classification of assorted articles from China. Dear Ms. Awana: In your letter dated May 22, 2013, on behalf of Pan Asian Creations (BVI) Ltd., you requested a tariff classification ruling. You submitted the following samples: Item # 2411-05534, “Valentin Dog”, is a plush dog that measures approximately 4-1/2” in height x 2-1/4” in width. The dog has a red heart with the words “Love Me” attached to its chin. Although referred to as a “Valentin Dog” (assumed to be “Valentine Dog”), a heart is a ubiquitous symbol of affection whose use is not limited to a specific festive occasion but is suitable for use throughout the year. Item # 3349-07344, “Halloween Night Light”, is a night light that has a shade/cover made of plastic that is shaped as half a jack-o’-lantern and contains a small filament light bulb. The jack-o’-lantern is adorned with a conical black hat with gold stripes and measures approximately 5” in height x ¾” in thickness. The base of the night light has a two-prong polarized plug with an on/off toggle switch. The “Halloween Night Light” operates in the same manner as a normal night light. Item # 3642-05135, “S.t. Patric Mug”, is a green drinking mug that appears to be made of plastic and measures approximately 4-1/2” in height x 3-1/2” in diameter at the rim. The mug is decorated with small white shamrocks. Although referred to as a “S.t. Patric Mug” (assumed to be “St. Patrick Mug”), a shamrock is a generic Irish symbol that adorns Irish establishments, sports teams, pubs, etc. and is not limited in use only to St. Patrick’s Day but is displayed throughout the year. The applicable subheading for item # 2411-05534 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. The applicable subheading for item # 3349-07344 will be 9405.40.8000, HTSUS, which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” The rate of duty will be 3.9 percent ad valorem. The applicable subheading for item # 3642-05135 will be 3924.10.4000, HTSUS, which provides for "Tableware, kitchenware…of plastics: tableware and kitchenware: Other." The rate of duty will be 3.4 percent ad valorem. 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 issue a ruling for item # 2330-36167wg, “HallowBobble-Head Butler”, because of non-conformity with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). According to 19 C.F.R. 177.1(a)(2)(i): A question arising in connection with a Customs transaction already before a Customs office will normally be resolved by that office in accordance with the principles and precedents previously announced by the Headquarters Office. If such a question cannot be resolved on the basis of clearly established rules set forth in the Customs and related laws, or in the regulations there under, or in applicable Treasury Decisions, rulings, opinions, or court decisions published in the Customs Bulletin, that office may be requested to forward the question to the Headquarters Office for consideration, as more fully described in Section 177.11. Since your ruling request concerns an issue previously forwarded by this office to CBP Headquarters (the classification of a floor-standing figure holding a candy bowl/bucket as festive articles), which is currently under consideration, we are unable to issue a ruling on this article at this time. Once the issue has been resolved by CBP Headquarters, you may resubmit your ruling request for item # 2330-36167wg, “HallowBobble-Head Butler.” 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, Thomas J. Russo Director National Commodity Specialist Division