CLA-2-95:OT:RR:NC:N4:425
Mr. Rajpal Singh
Saum Accessories Inc.
1251-L South Beach Blvd.
La Habra, CA 90631
RE: The tariff classification of costumes from China.
Dear Mr. Singh:
In your letter dated September 26, 2014, you requested a tariff classification ruling.
You have submitted six samples. Ruling requests will contain a maximum of five items in order to be accepted in the future.
The first submitted sample, identified as style number DF-10680 (O/S), Police Bodysuit, consists of an adult size knit tank-style bodysuit with a detachable replica police badge. 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 flimsy bodysuit imparts the essential character of the set. The flimsy bodysuit features raw, unfinished edges on the neck, armholes and leg openings.
The second submitted sample, identified as style number DF-10682 (O/S), Vaudeville Flapper Bodysuit, consists of an adult size knit tank-style bodysuit and headpiece. 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 flimsy bodysuit imparts the essential character of the set. The flimsy bodysuit is decorated with fringe and matching elastic trim. The bodysuit also features raw, unfinished edges on the neck, armholes and leg openings.
The third submitted sample, identified as style number DF-10683 (O/S), Mad Maven Hatter Bodysuit, consists of an adult size knit tank-style bodysuit, headpiece and elasticized puff arm covers. 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 flimsy bodysuit imparts the essential character of the set. The flimsy bodysuit is decorated with buttons and a bow and also features a narrow ruffle at the bottom with loose overlock stitching and hanging threads. The neck and armholes have raw, unfinished edges.
The fourth submitted sample, identified as style number DF-10684 (O/S), Tuxedo Dame Bodysuit, consists of a knit tank-style bodysuit and headpiece, suggestive of a female magician. 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 flimsy bodysuit imparts the essential character of the set. The flimsy bodysuit features a faux shirt front and bow tie, raw, unfinished edges at the neck, armholes, leg openings and ‘tails”.
Your samples will be returned as requested.
The applicable subheading for style numbers; DF-10680 (O/S), DF-10682 (O/S), DF-10683 (O/S) and DF-10684 (O/S) 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 unable to issue a ruling on styles DF-10681 (O/S), 911 Hottie Bodysuit, and DF-10685(O/S), Basic red Bodysuit, because of non-conformity with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). According to 19 C.F.R. 177.1(a)(2)(i):
A question arising in connection with a Customs transaction already before a Customs office will normally be resolved by that office in accordance with the principles and precedents previously announced by the Headquarters Office. If such a question cannot be resolved on the basis of clearly established rules set forth in the Customs and related laws, or in the regulations there under, or in applicable Treasury Decisions, rulings, opinions, or court decisions published in the Customs Bulletin, that office may be requested to forward the question to the Headquarters Office for consideration, as more fully described in Section 177.11.
Since your ruling request concerns an issue previously forwarded by this office to CBP Headquarters (the classification of similar items), which is currently under consideration, we are unable to issue a ruling at this time. Once the issue has been resolved by CBP Headquarters, you may resubmit your ruling request.
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.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division