CLA-2-61:RR:NC:N3:353
9505.90.6000, 3926.20.9050, 6116.93.9400
Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Rd.
Philadelphia, PA 19111
RE: The tariff classification of an adult Santa Claus Costume from China.
Dear Mr. Stinson:
In your letter dated July 23, 2007, you requested a classification ruling. The samples which you submitted are being returned as requested.
The submitted sample, Item 959638 is a well made Santa Claus Costume consisting of a top/shirt that you call a tunic, pants, hat, man-made fiber beard and wig, cellular plastic boot covers and belt and gloves. An eyebrow make-up stick was not included with the sample. The top/shirt, pants, hat and gloves are made of knit polyester fabric. The velour men’s top/shirt has styling features, a well-made collar, a well-made neckline and a side opening at the neck with left over right button closure and well-made edges. The velour pants made without a fly have a well-made elasticized waist and ankles. The gloves extend to the wrist and have fourchettes.
The Santa Claus costume, Item 959638 consists of two or more garments. Note 14 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 14, the articles that may be packaged with the garments must also be classified separately.
The applicable subheading for the top/shirt will be 6105.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ shirts, knitted or crocheted: Of man-made fibers: Other, Men’s.” The duty rate will be 32% ad valorem. The textile category designation is 638.
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% ad valorem. The textile category designation is 648.
The applicable subheading for the beard 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.
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 boot covers will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "festive, carnival and other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The duty rate will be Free.
The applicable subheading for the belt will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories: Other: Other, Other." The rate of duty will be 5% ad valorem.
The applicable subheading for the gloves will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: with fourchettes.” The duty rate will be 18.6% ad valorem. The textile category designation is 631.
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/.
With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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. Information can also be found at the FTC website www.ftc.gov (click on "Consumer Protection,” “Business Information,” “Clothing & Textiles,” “Threading Your Way Through the Labeling Requirements”).
We cannot classify the eyebrow make-up stick without a sample. If you wish to have it classified you must submit a sample.
Regarding the Santa Claus 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 Claus 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 Claus 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 Claus 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