The tariff classification of wall hanging decorations from China.

 N295527 April 25, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lauren Johnson Walgreen Co. 1415 Lake Cook Road, M.S. 3163 Deerfield, IL 60015 RE: The tariff classification of wall hanging decorations from China. Dear Ms. Johnson: In your letter dated March 26, 2018, you requested a tariff classification ruling. The first sample submitted, identified as “Hanging Zero,” WIC 776427, consists of a battery-powered, illuminated, hanging decoration depicting the ghost dog “Zero” from the “Nightmare Before Christmas” movie. The figure features a skeletal head, with a jack-o’-lantern for a nose, and a posable wire backbone with led bulbs underneath the textile ghost body. When activated, the LED lights flash while a musical tune from the move plays. The item measures approximately 4’ in length, and has a hook at top for hanging. You submitted a photograph and detailed description of “Plush Hanging Jack,” WIC 776429, which is a hanging decoration depicting the character “Jack Skellington” from the “Nightmare Before Christmas” movie. The soft textile decoration resembles a skeleton with an oversize skull, who wears a pinstripe suit and a spooky bat bowtie. The measures approximately 18” in length, and has a loop at top for hanging. You submitted a photograph and detailed description of “Hanging Jack,” WIC 776434, a battery-powered, illuminated hanging decoration depicting a life-size “Jack Skellington.” The figure resembles a skeleton with an oversize skull who wears a pinstripe suit and a spooky bat bowtie. When activated, the LED lights flash in Jack’s plastic skull and bony fingers while a musical tune from the movie plays. The figure measures approximately 6 feet in length, and has a hook at top for hanging. The applicable subheading for WIC 776427, the “Plush Hanging Jack” of WIC 776429, and the “Hanging Jack” of WIC 776434 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 unable to rule on “Plush Hanging Sally” of WIC 776429 and “Hanging Sally” of WIC 776434. We are returning your request for a ruling, 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 Co. v. United States, Ct. No. 93-00391. 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