The tariff classification of decorative items from China.

N276917 July 20, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1500; 4911.91.2040 Ms. Cheryl Barnes Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of decorative items from China. Dear Ms. Barnes: In your letter dated May 10, 2016, but received on June 23, 2016, you requested a tariff classification ruling. The first submitted sample, identified as SKU # 17753801, consists of two styles of free-standing, tabletop decorations featuring permanently attached printed lists of “Santa’s Rules.” The decorations are rectangular in shape and measure approximately 10.6” (H) x 1.2” (W) x 7.7” (L). The samples are primarily composed of medium density fiberboard (MDF) with off-set printing on affixed sticker paper, and feature an easel-type back for display. The decorations are marketed and sold for Christmas. The second submitted sample, identified as SKU # 17782701, consists of three styles of hanging decorations shaped like gift tags, each sold separately. The decorations measure approximately 8” (H) x 0.2” (W) x 3” (L), and are primarily composed of medium density fiberboard (MDF) with a fabric ribbon loop for hanging. The three different styles are each silk screened with a different phrase. The phrases “I’ll be Home for Christmas if only in my Dreams” and “Have a holly jolly Christmas” are both considered closely associated with Christmas. The phrase “Warm Wishes” with snowflakes is not limited to Christmas. The applicable subheading for both designs of SKU # 17753801, “Santa’s Rules,” and SKU # 17782701, “I’ll be Home for Christmas if only in my Dreams,” and “Have a holly jolly Christmas,” will be 9505.10.1500 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of wood.” The rate of duty will be Free. The applicable subheading for SKU # 17782701, “Warm Wishes,” will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: 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 issue a ruling on the “Joy to the World” decoration, because it 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 State 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 the court cases, Waterford Wedgwood v. U.S., Ct. Nos. 99-00133, 99-00721, 01-00783, 03-00029 and 05-00561, currently pending in the Court of International Trade. If you wish, you may resubmit your request for a prospective ruling for the “Joy to the World” hanging gift tag decoration after the appropriate court case has been resolved. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 wayne.kessler@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division