The tariff classification of Christmas decorations from China.Ms. Alison ObertSeventh Avenue1112 7th AvenueMonroe, WI 53566

N286983 July 5, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 RE: The tariff classification of Christmas decorations from China. Ms. Alison Obert Seventh Avenue 1112 7th Avenue Monroe, WI 53566 Dear Ms. Obert: In your letter dated June 5, 2017, you requested a tariff classification ruling. You have submitted a photograph and detailed description of item # 268548, Peacock Angel Tree Topper, which consists of an angel trimmed with peacock feathers. It measures approximately 18” in height. The angel’s upper body is composed of plastic and textile, with a resin head and hands, and feathered wings. The item features a wide, full skirt, supported underneath by a plastic cone-shaped body specifically designed to allow the angel to fit on top of a Christmas tree as a tree topper. The article is marketed and sold exclusively for Christmas. You have submitted a photograph and a detailed description of item # 92003SC, Lighted Poinsettia Angel, which consists of an angel that measures approximately 15” holding a bouquet of poinsettias, and wearing a dress with an overskirt made to resemble individual poinsettia leaves. The angel’s upper body is composed of plastic and textile, with resin head and hands, and textile wings. The angel features fiber optic filaments attached behind the head, in front of the wings. The battery powered fiber optic lighting is operated by a slide switch underneath the angel’s skirt. When powered on, the fiber optic filaments make the angel appear to glow. The article is marketed and sold exclusively for Christmas. The applicable subheading for item # 268548 and item # 92003SC 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 unable to rule on to rule on item # 92001SC, Lighted Santa Angel, and item # SR4969, Gold Lighted Musical Angel. 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, etc. 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