The tariff classification of a 24-Piece Nutcracker Display from China.

N279919 October 5, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1500; 9505.10.2500; 4823.90.6700 Mr. Long Vu Walgreen Co. 304 Wilmot Road, MS #3163 Deerfield, IL 60015 RE: The tariff classification of a 24-Piece Nutcracker Display from China. Dear Mr. Vu: In your letter dated September 22, 2016, you requested a tariff classification ruling. The submitted sample, identified as the 24-Piece Nutcracker Display, Walgreens Item Code 953472, is a display made of coated cardboard that is imported assembled with its contents: Peanuts Nutcracker (6 pieces), Nightmare Before Christmas Nutcracker (6 pieces), Santa hat (8 pieces), and stocking (4 pieces). The display is not considered a set for Custom’s purpose, as it consists of articles that are not put up together to meet a particular need or carry out a specific activity. GRI 3(b) noted. Therefore, the articles will be classified separately. The Peanuts Nutcracker is sold in two styles (Charlie Brown and Snoopy). Both nutcrackers are made of wood and measure approximately 8.5” in height. The Charlie Brown style depicts him wearing a Santa Claus hat and a Santa Claus suit, and carrying a sack of wrapped gifts. The Snoopy style depicts him attired in a fur trimmed hat and jacket and holding a wrapped gift. The Nightmare Before Christmas Nutcracker (Jack Skellington) is made of wood and measures approximately 14” in height. The figure is depicted figure wearing a Santa hat, Santa Suit, black boots and carrying a sack of wrapped gifts. The Christmas stockings are imported in two styles with imprinted words (“HO HO HO”) and (“Be Merry”), and assorted imagery of Snoopy dressed like Santa Claus, Charlie Brown wearing a Santa Claus hat, and Charlie Brown and Snoopy next to a decorated Christmas tree. Both styles are made of polyester and have attached hanging loops. Your samples will be returned as requested. The applicable subheading for the Peanuts Nutcracker (Charlie Brown and Snoopy) and the Nightmare Before Christmas Nutcracker (Jack Skellington) will be 9505.10.1500, 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 the Christmas stockings 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 the coated cardboard display will be 4823.90.6700, HTSUS, which provides for “Other paper, paperboard, cellulose wadding and webs of cellulose fibers cut to size or shape; other articles of paper, pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Of coated paper or paperboard: 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 the Sally style of The Nightmare Before Christmas Nutcracker because of non-conformity with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). According to 19 C.F.R. 177.1(a)(2)(i): A question arising in connection with a Customs transaction already before a Customs office will normally be resolved by that office in accordance with the principles and precedents previously announced by the Customs and Border Protection (CBP) Headquarters Office. If such a question cannot be resolved on the basis of clearly established rules set forth in the Customs and related laws, or in the regulations there under, or in applicable Treasury Decisions, rulings, opinions, or court decisions published in the Customs Bulletin, that office may be requested to forward the question to the CBP Headquarters Office for consideration, as more fully described in Section 177.11. Since your ruling request concerns the classification of a non-festive nutcracker, and a similar issue has been previously forwarded by this office to CBP Headquarters, which is currently under consideration, we are unable to issue a ruling at this time. Once the issue has been resolved by CBP Headquarters, you may resubmit your ruling request. We are also unable to rule on the two styles of Santa hats because it 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, for example, Rubie’s Costume Co. Inc. v. U.S., Ct. No. 13-00407. If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved. 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