The tariff classification of decorative wooden articles from China.

N309343 February 12, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1500; 4420.10.0000 Ms. Shadow Chan Nature’s Mark, LLC 2358 E. Walnut Avenue Fullerton, CA 92831 RE: The tariff classification of decorative wooden articles from China. Dear Ms. Chan: In your letter dated January 29, 2020, you requested a tariff classification ruling. You submitted a request for two styles of illuminated signs identified as Christmas wall decorations. The articles consist of battery powered, illuminated medium density fiberboard (MDF) plaques that are framed and can stand on a table top or be hung on a wall. The items measure approximately 11.75” (L) x 1.3”(W) x 11.75”(H) and feature a laser cut design, text and small light bulbs on the front and a picture frame hanger on the back. The first style features a picture of a Christmas tree with a star on top and the phrase, “Oh Christmas Tree.” The second style features a picture of a large snowflake and the phrase “Let it Snow.” Although you suggest that both of these should be classified in subheading 9505.10.1500, as Christmas ornaments of wood, this office does not agree. A snowflake is not a recognized festive motif but it is simply a winter motif. The words "Let it Snow" do not limit its use only to Christmas. It would not be aberrant to display this item throughout the winter. The “Christmas Tree” wall décor is a framed picture made primarily of medium density fiberboard (MDF). On its face appears a laser cut Christmas tree design with a star on top embellished with LED lights run by two AA batteries on the back.  The Christmas tree is surrounded by small glitter snowflakes and the words “Oh Christmas Tree” in cursive font. You state that these elements were applied as decals. The “Snowflake” wall décor is a framed picture made primarily of medium density fiberboard (MDF). On its face appears a laser cut snowflake design embellished with LED lights run by two AA batteries on the back. This central snowflake is surrounded by small glitter snowflakes and the words “Let it Snow” in cursive font. You state that these elements were applied as decals. The applicable subheading for the “Oh Christmas Tree” decoration 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 the “Let it Snow” decoration will be 4420.10.0000, HTSUS, which provides for Statuettes and other ornaments of wood.  The rate of duty will be 3.2 percent ad valorem. 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 the World Wide Web at https://hts.usitc.gov/current. We are unable to rule on to rule on a third article, the “Joy to the World” wall decoration 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 Waterford Wedgwood v. United States, Ct. Nos. 08-00308, 07-00363, 07-00196, etc.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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division