CLA-2-95 OT:RR:NC:N4:425
Ms. Irene Tsiavos
Fun World
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of a Tattered Witch Costume Set from China, Taiwan, India, and Vietnam.
Dear Ms. Tsiavos
In your letter dated February 19, 2010, you requested a tariff classification ruling.
You submitted a photograph and details of an Adult and Plus Sized Tattered Witch Costume Set, item numbers 120564 and 120565, respectively, which consists of a dress, belt, and a hat. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the knitted 100% polyester dress imparts the essential character of the set. Although the black dress has raglan sleeves and a reinforced neckline, it has loose, visible overlock stitched and/or raw edges at the arms, hem and interior seams. The costume will also be packaged on a hanger with a color insert that will be identified as item number 120564H for the Adult and 120565H for the Plus Sized version.
The applicable subheading for the Adult and Plus Sized Tattered Witch Costume Set 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 joke articles; parts and accessories thereof: 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 http://www.usitc.gov/tata/hts/.
We are returning your request for a ruling for item numbers 120574 and 120574H, the Adult Tattered Devil Costume Set.
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(a) reads, in pertinent part:
No ruling letter will be issued in any instance in which it appears contrary to the sound administration of the Customs and related laws to do so.
In addition, 19 C.F.R. 177.9(a) states that “In the absence of a change of practice or other modification or revocation which affects the principle of the ruling set forth in the ruling letter, that principle may be cited as authority in the disposition of transactions involving the same circumstances.” As we have previously issued New York Ruling N093819 on the Plus Sized Tattered Devil Costume Set, item numbers 120575 and 120575H, which is constructed exactly the same as the instant costume, then the same circumstances exist and it is contrary to the sound administration of customs laws to issue additional rulings. Therefore, the above referenced file is hereby administratively closed.
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 “For Business” and then on “Textile, Wool, Fur”).
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 (646) 733-3026.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division