The tariff classification of metal decorations from China.

N265563 June 16, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 8306.29.0000 Mr. David Prata OHL International at CVS Health Mail Code 1049 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of metal decorations from China. Dear Mr. Prata: In your letter dated June 5, 2015, you requested a tariff classification ruling. The first sample submitted, identified as CVS item number 507619-A, the LED Metal Marquee Tree, consists of a battery powered, lighted decoration in the shape of an evergreen tree decorated with LED lights. The metal decoration measures approximately 13-1/4” in height x 8-1/2” at its widest width x 1-3/4” in depth and has a slide-switch underneath. When the slide-switch is moved to the on position, the LED lights illuminate the tree, simulating a lighted Christmas tree. The decoration is free-standing but also has a keyhole slot for hanging. The item will only be marketed and sold for Christmas. The second sample submitted, identified as CVS item number 507080-B, the LED Metal Marquee Gift, consists of a battery powered, lighted decoration in the shape of a wrapped Christmas gift decorated with LED lights. The metal decoration measures approximately 12” in height x 4-1/2” at its widest width x 1-3/4” in depth, and has a slide-switch underneath. When the slide-switch is moved to the on position, the LED lights illuminate the wrapped gift. The decoration is free-standing but also has a keyhole slot for hanging. The item will only be marketed and sold for Christmas. The third sample submitted, identified as CVS item number 507619-B, the LED Metal Marquee Snowman, consists of a battery powered, lighted decoration in the shape of a Snowman wearing a top hat and scarf and decorated with LED lights. The metal decoration measures approximately 12” in height x 7-1/2” in width at its widest width x 1-3/4” in depth. The decoration is free-standing and has a keyhole slot in back for hanging. The commonplace snowman is a winter motif and its use at times other than Christmas would not be considered aberrant. The applicable subheading for CVS item numbers 507619-A and 507080-B 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. The applicable subheading for CVS item number 507619-B will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: statuettes and other ornaments, and parts thereof: 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/. 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 CVS item number 507080-A, the LED Metal Marquee Reindeer, and any related samples, exhibits, etc. The classification of the reindeer motif 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, Target Stores v. United States, Court Number 08-312. 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