CLA-2-61:RR:NC:3:353 M85722
Ms. Darla J. Perry
Pony Express Creations, Inc.
9350 Trade Place, Suite C
San Diego, CA 92126
RE: The tariff classification of a Santa Claus Costume from China, Hong Kong or Vietnam.
Dear Ms. Perry:
In your letter dated August 3, 2006, you requested a classification ruling. As requested, the sample will be returned to you.
The submitted sample, style 300755 Deluxe Santa Suit Set is an adult Santa Claus costume constructed of knit man-made faux fur fabric. The well-made costume consists of a top/jacket and pants. The men’s top has styling features, a well-made collar, a well-made neckline, reinforced seams, a full frontal opening with left over right hook and loop closures and well-made edges. The pants have a well-made waist, elasticized and finished ankles. The top may be worn as a jacket over other clothing or as a shirt over undergarments. We believe it will be principally used as a shirt worn over an undershirt and a pillow or some other type of stuffing to achieve the Santa Claus image. The costume also includes a same fabric Santa Claus hat, stuffable belly and cellular plastic belt, boot covers, eyeglasses with lenses, man-made fabric wig, eyebrows and man-made fabric beard.
Style 300755 consists of two or more garments. Note 13 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately.
The applicable subheading for the top will be 6105.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for man’s or boys’ shirts, knitted or crocheted: of man-made fibers: other, men’s. The duty rate will be 32 percent ad valorem.
The applicable subheading for the pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts. Divided skirts, trousers, bib and brace overalls, breeches and shorts: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: women’s: other. The duty rate will be 28.2 percent ad valorem.
The applicable subheading for stuffable belly will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: other: other, of man-made fibers: other. The duty rate will be 14.6 percent ad valorem.
The applicable subheading for belt and boot covers will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical jokes articles: parts and accessories thereof: other: other. The duty rate will be Free.
The applicable subheading for the glasses will be 9004.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spectacles, goggles and the like, corrective, protective or other: other. The duty rate will be 2.5 percent ad valorem.
The applicable subheading for the wig will be 6704.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of other textile materials, articles of human hair not elsewhere specified or included: of synthetic textile materials: complete wigs. The duty rate will be Free.
The applicable subheading for the beard and eyebrows will be 6704.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of other textile materials, articles of human hair not elsewhere specified or included: of synthetic textile materials: other. The duty rate 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/.
The top falls within textile category designation 638. The pants fall within textile category designation 648. The stuffable belly falls within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item.
Regarding the Santa hat, the issue of classification under heading 9505, HTSUS, of functional articles that incorporate holiday or seasonal motifs is currently at the Court of International Trade in LTD Commodities LLC v. United States (Court No. 03-00861), Michael Simon Design, Inc. v. United States (Court No. 04-00537), and other cases.
Section 177.7, Customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(b) states, in pertinent part, the following:
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.
In light of the prohibition set out in 19 CFR 177.7(b), and as the instant classification ruling request on the Santa hat is closely related to the issue presently pending in the Court of Appeals, we are unable to issue a classification ruling letter to you with respect to the Santa Hat. Accordingly, we are administratively closing our file on this item.
When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling on the Santa hat. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to Director, National Commodity Specialist Division, U.S. Customs Service, Attn: CIE/Ruling Request, One Penn Plaza, 10th Floor, New York, NY 10119.
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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division