The tariff classification of a Christmas ornament from China.

N281134 December 6, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Brandi Long Pan Asian Creations Limited Unit 713, 7F, Tower 1 Harbour Centre 1 Hok Cheung St., Hunghom, Hong Kong, China RE: The tariff classification of a Christmas ornament from China. Dear Ms. Long: In your letter dated November 7, 2016, you requested a tariff classification ruling. You submitted a photograph and detailed description of item number 6240-15955, 15” LED Illuminated Church with Seasonal Music. The plastic, battery powered, light up decoration consists of a church decorated with numerous colored Christmas lights along multiple eaves and a tiny crèche in a window. When activated, the item is illuminated by LED lighting while seasonal music plays. This item is marketed and sold only for the Christmas holiday. The applicable subheading for item number 6240-15955 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 https://hts.usitc.gov/current. We are returning your request for a ruling on 7240-17783, 17” High Christmas Church with LED Illumination and Seasonal Music and any related samples, exhibits, etc. The classification of the merchandise, which is the subject of your request, involves a consideration of whether the merchandise may be classifiable in Chapter 95. 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 Waterford Wedgwood v. United States, Ct. Nos. 11-00238, 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 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division