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NY N015809




September 11, 2007

CLA-2-62:RR:NC:N3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.20.2010, 6204.53.3020, 6211.43.0091

Mr. Lane Fragomeli
Paper Magic Group
345 7th Avenue, 6th Floor
New York, NY 10001

RE: The tariff classification of an adult costume from China.

Dear Mr. Fragomeli:

In your letter dated August 1, 2007, received in this office August 15, 2007, you requested a classification ruling. The samples which you submitted are being returned as requested.

The submitted sample, “In Goth We Trust” Witch Costume will be imported as:

Item 6808133, Size S (4-6)
Item 6808134, Size M (8-10
Item6808135, Size L (12-14)

The “In Goth We Trust” Witch Costume consists of a blouse, skirt, small cape and witch hat. The blouse is made of knit velour 100% polyester fabric. The garment has a witch appliqué at the front, mesh sleeves, piping around the neck and a tie closure at the back. The skirt and cape are made of woven 100% polyester fabric. The skirt has an overlay of netting and a PVC waistband with ribbon laces at the front and garters on each side. The short lined cape has a collar trimmed with piping and a full front opening with a self-tie closure.

The costume is well made with a finished neck, styling and embellishments.

The “In Goth We Trust” Witch Costume consists of two or more garments. Note 13 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 13, the articles that may be packaged with the garments must also be classified separately.

  The applicable subheading for shirt/blouse for the “In Goth We Trust” Witch Costume, Items 6808133, 6808134 and 6808135, will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’sshirts, knitted or crocheted: Of man-made fibers: Other, Women’s." The rate of duty will be 32 % ad valorem. The textile category designation is 639. 

       The applicable subheading for the skirt, Items 6808133, 6808134 and 6808135, “In Goth We Trust” Witch Costume will be 6204.53.3020, 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 (other than swimwear): Skirts and divided skirts: Of synthetic fibers: OtherWomen’s." The rate of duty will be 16% ad valorem. The textile category is 642. 

 The applicable subheading for the cape, Items 6808133, 6808134 and 6808135, “In Goth We Trust” Witch Costume will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, women's or girls': Of man-made fibers, Other". The rate of duty will be 16% ad valorem. The textile category designation is 659.

Regarding the classification on the witch hat, the classification of the merchandise which is the subject of your request involves a consideration of whether the merchandise may be classifiable in Chapter 95 as “festive.”

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(b) reads, in pertinent part:

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.

As such, CBP will not issue a classification ruling with regard to the witch hat at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade. See Michael Simons Designs, Inc. v. United States, Ct. No. 04-00537; Berwick Industries, Inc. v. United States, Ct. Nos. 98-12-03189, 96-01-00263, 99-01-000436, 99-03-00121, 99-03-00158, 99-06-00356, 98-09-02897, 97-05-00789, 97-06-00983, 97-08-01400, 96-12-0738, 96-05-01359, and 96-04-01197; Waterford Wedgwood USA, Inc. v. United States, Ct. Nos. 00-05-00215, 99-03-00133 and 99-11-00721; Cuthbertson Imports Inc. v. United States, Ct. No. 03-00846; and Wilton Industries, Inc. v. United States, Ct. Nos. 00-11-00528, 00-01-00218, 00-03-00014, 00-03-00015, 00-04-00193, 00-04-00194 and 00-04-00250.

If you wish, you may resubmit your request for classification on the witch hat after the appropriate court cases have been resolved. The above referenced file is hereby administratively closed.

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.

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,

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