The tariff classification of Halloween decorations from China.

N281673 December 16, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 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 Halloween decorations from China. Dear Ms. Long: In your letter dated November 23, 2016, you requested a tariff classification ruling. You submitted a photograph and detailed description of item number 7345-18257, Halloween 2-Skull Table Lamp with Metal Lamp Stand. The plastic, battery powered, LED light-up, free standing decoration depicts a spine-chilling table “lamp” comprised of two skulls functioning as lampshades affixed to a faux metal base When activated, the LED lighting illuminates the skulls with an eerie glowing light through the nose and eye holes. This item will be marketed and sold only for Halloween, and does not function as a utilitarian lamp. You submitted a photograph and detailed description of item number 7345-24162, Halloween 3-Skull Table Lamp with Metal Lamp Stand. The plastic, battery powered, LED light-up, free standing decoration depicts a grisly table “lamp” comprised of three skulls functioning as lampshades affixed to a faux metal base When activated, the LED lighting illuminates the skulls with an eerie glowing light through the nose and eye holes. This item will be marketed and sold only for Halloween, and does not function as a utilitarian lamp. . The applicable subheading for item numbers 7345-18257 and 7345-24162 will be 9505.90.6000, 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: 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 item number 7328-18265, 18” Halloween 2-Bulb with Lampshade and LED Illumination 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