The tariff classification of a shelf sitter from China.

N285211 April 21, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 S. 26th Street, # 200 Philadelphia, PA 19112 RE: The tariff classification of a shelf sitter from China. Dear Mr. Stinson: In your letter dated April 7, 2017, you requested a tariff classification ruling. The sample submitted, identified as Snowman Shelf Sitter Asst., item number 9028304, consists of an assortment of two styles of stuffed snowman shelf sitters. The first style, Santa Hat, depicts a snowman wearing a traditional Santa hat, a scarf and a sweater, and features the phrase “Believe in the Season” stitched on the snowman’s stomach. It measures approximately 19” in length x 7” in width x 3-1/2” in thickness, and is composed of man-made woven textile fabric that simulates a burlap weave. The head, body, arms and legs are stuffed with man-made textile stuffing. The Santa Hat style of the Snowman Shelf Sitter Asst. will be marketed and sold only for the Christmas holiday. The applicable subheading for the Santa Hat style of the Snowman Shelf Sitter Asst., item number 9028304, 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 returning your request for a ruling on the “Joy to the World” style of the Snowman Shelf Sitter Asst., item number 9028304, 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, for example, Waterford Wedgwood v. United States, Ct. No. 99-00133.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 wayne.kessler@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division