The tariff classification of Christmas Ornaments from China.

N282605 February 2, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 9505.10.3000 Ms. Brandi Long Pan Asian Creations Limited Unit No. 182, 1/F., Peninsula Centre No. 67 Mody Road Kowloon, Hong Kong China RE: The tariff classification of Christmas Ornaments from China. Dear Ms. Long: In your letter dated January 17, 2017, you requested a tariff classification ruling. You submitted a photograph and detailed description of the first item, 14 Inch Backlit Santa’s Sleigh and Reindeer Scene with LED Illumination, item number 7242-14236. The metal battery powered, light-up ornament depicts the silhouette of Santa Claus in his sleigh being pulled by a reindeer. When activated, the LED bulbs illuminate the free standing ornament with glowing light. This item will be marketed and sold only for the Christmas holiday. You submitted a photograph and detailed description of the second item, 14 Inch Backlit Nativity Scene with LED Illumination, item number 7242-14237. The metal battery powered, light-up ornament depicts the silhouette of the Nativity Scene with Joseph, Mary and baby Jesus in the stable under the Star of Bethlehem, with a lamb, dove and cow looking on. When activated, the LED lighting illuminates the free standing ornament with glowing light. This item will be marketed and sold only for the Christmas holiday. You submitted a photograph and detailed description of the third item, identified as number 7242-14239, 14 Inch Nativity Scene with LED Illumination. The metal, battery powered, LED light-up, ornament depicts the Nativity Scene with Joseph, Mary and baby Jesus in the stable under the Star of Bethlehem, with a donkey and camel looking on. When activated, the LED lighting illuminates the free standing ornament with glowing light. This item will be marketed and sold only for the Christmas holiday. The applicable subheading for item number 7242-14236 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 item numbers 7242-14237 and 7242-14239 will be 9505.10.3000, 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: Articles for Christmas festivities and parts and accessories thereof: Nativity scenes and figures thereof.” 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 7242-14238, 14 Inch Backlit Christmas Woodlands Reindeer Scene with 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 Russ Berrie and Company v. United States, Ct. No. 93-07-00391. 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