The tariff classification of a metal decoration from China.

N265718 June 18, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Joe Arnold Northeastern Customs Brokerage Co., Inc. 167-17 146th Road Jamaica, NY 11434 RE: The tariff classification of a metal decoration from China. Dear Mr. Arnold: In your letter dated June 12, 2015, on behalf of LB International Inc., you requested a tariff classification ruling. The first sample submitted, identified as item number EQN-104420, the LED Metal Marquee Snowflake, consists of a battery powered, lighted decoration in the shape of a Snowflake decorated with LED lights. The metal decoration measures approximately 15” in diameter x 1-1/4” in depth. The decoration is free-standing and has a metal loop on top for hanging. The commonplace snowflake is a winter motif and its use at times other than Christmas would not be considered aberrant. The applicable subheading for item number EQN-104420 will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: statuettes and other ornaments, and parts thereof: 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 http://www.usitc.gov/tata/hts/. We are returning your request for a ruling regarding item number EQN-104422, the LED Metal Marquee Gingerbread Man, and any related samples, exhibits, etc. The classification of the Marquee Gingerbread Man, which is the subject of your request, involves a consideration of whether the merchandise may be classifiable in Chapter 95 as “festive.” 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, for example, Russ Berrie and Co., Inc. v. U.S., Ct. No. 93-00391. 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 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. If you have any questions regarding the ruling, contact National Import Specialist Wayne Kessler at wayne.kessler@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division