The tariff classification of wooden decorations from China.

N265238 June 10, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1500 Mr. Long Vu Walgreen Co. 304 Wilmot Road MS #3163 Deerfield, IL 60015 RE: The tariff classification of wooden decorations from China. Dear Mr. Vu: In your letter dated May 28, 2015, you requested a tariff classification ruling. The first sample submitted, identified as Walgreens Item Code (WIC) 909490, consists of a battery powered, lighted decoration in the shape of the word “NOEL.” The wooden decoration features textile overlays on the front and measures approximately 5-1/2” in height x 17” in length x 1” in thickness, and features LED lights on the front, operated by a slide switch on the bottom. The item will only be marketed and sold for Christmas. The second sample submitted, identified as Walgreens Item Code (WIC) 909514 consists of a wooden decoration in the shape of the word “NOEL” set onto a rectangular base. The decoration features glitter on the front as well as a snowflake accent attached by a wire. The word “NOEL” measures approximately 4” in height x 11” in length x 3/8” in thickness. The item will only be marketed and sold for Christmas. The applicable subheading for the “NOEL” styles of item numbers (WIC) 909490 and (WIC) 909514 will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of wood.” 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/. 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. We are returning your request for a ruling regarding the LED Lighted Letters-J-O-Y, Walgreens Item Code (WIC) 908968, and the “JOY” styles of Walgreens Item Code (WIC) 909490 and Walgreens Item Code (WIC) 909514. The classification of the word “Joy” which is the subject of your request, involves a consideration of whether the merchandise may be classifiable in Chapter 95 as “festive”. 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, for example, Waterford Wedgwood. v. United States, Court Numbers 99-00133, 99-00721, 01-00783, 03-00029 and 05-00561. If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved. The above referenced file is hereby administratively closed. If you have any questions regarding the ruling, contact National Import Specialist Wayne Kessler at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division