CLA-2-95:OT:RR:NC:N4:425
Ms. Lyn Antunes
Norman Krieger, Inc.
1 Civic Plaza Drive, Suite 250
Carson, CA 90746
RE: The tariff classification of costumes from China.
Dear Ms. Antunes:
In your letter dated March 16, 2016, but received on May 2, 2016, on behalf of Lovin Enterprises Inc. DBA Dreamgirl International, you requested a tariff classification ruling.
The first submitted sample, identified as style number 10374, the child size Senorita Chiquita Costume, consists of a man-made knitted textile dress, a choker and a hair ornament. 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.” The flimsy dress imparts the essential character of the set. The dress features large, visible, loose overlock stitching with hanging threads around the neck, straps and armholes. The hem has raw, unfinished edges. The back closure has visible loose overlock stitching with hanging threads, and is closed with small hook and loop tabs.
The second submitted sample, identified as style number 10386, the child size Century Superstar Costume, consists of a man-made knitted textile top, pants, fingerless gloves, and a headband. 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.” The flimsy one shoulder top imparts the essential character of the set. The top features large, visible, loose overlock stitching with hanging threads around the neck and armhole, and the hem has raw, jagged cut edges. The back closure has visible loose overlock stitching with hanging threads, and is closed with small hook and loop tabs.
The third submitted sample, identified as style number 10391, the child size Sgt. A. Paul Calypse Costume, consists of a man-made textile top, pants and a cap. 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.” The flimsy top imparts the essential character of the set. The top features raw, jagged cut edges on the neck, sleeves and hem. The back closure has large, visible loose overlock stitching with hanging threads, and is closed with small hook and loop tabs.
The applicable subheading for the Senorita Chiquita Costume, the Century Superstar Costume and the Sgt. A. Paul Calypse Costume 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 https://hts.usitc.gov/current.
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. Information can be found at the FTC website www.ftc.gov.
We are unable to issue a ruling on the Deadly Warrior Costume and the Little Wicked Costume 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 Customs and Border Protection (CBP) 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 CBP Headquarters Office for consideration, as more fully described in Section 177.11.
Since your ruling request concerns the classification of a “Deadly Warrior Costume” and a “Little Wicked Costume,” and a similar issue has been previously forwarded by this office to CBP Headquarters, which is currently under consideration, we are unable to issue a ruling at this time. Once the classification issue has been resolved by CBP Headquarters, you may resubmit your ruling request for these two costume samples.
If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to Director, National Commodity Specialist Division, Regulations and Rulings, Office of International Trade, 1100 Raymond Boulevard, Newark, New Jersey 07102, Attn: Binding Ruling Request.
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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division