CLA-2:RR:NC:SP:225 G80464
Pat Beals
624 N. Eckhoff
Orange, CA 92868
RE: Request for ruling on a Costume from China.
Dear Ms. Beals:
This is in response to your letter of July 21, 2000, requesting a ruling on the classification of a costume, Style #99108B from China.
The issue of the classification of garments under heading 9505 is currently pending before the United States Court of International Trade (CIT) in the matter of Rubie’s Costume Company, Inc. v. United States, Court No. 99-0600388. 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 is closely related to the issue presently pending in the CIT, we are unable to issue a classification ruling letter to you with respect to style #99108B. Accordingly, we are administratively closing our file. You may submit another request after the court has issued its decision in the Rubie’s Costume Company case.
Since the straw hat is not packed with the goods when imported into the United States, it is separately classifiable.
The applicable subheading for the straw hat will be 6504.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Hats and other headgear, plated or made by assembling strips of any material, whether or not lined or trimmed: Of vegetable fibers, of unspun fibrous vegetable materials, of paper yarn or of any combination thereof: Sewed . The rate of duty will be 6.2 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
If you have any questions regarding the above, contact National Import Specialist Alice Wong at 212-637-7028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division