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NY N005546




February 2, 2007

CLA-2-61:RR:NC:N3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020, 6114.90.9070

Ms. Emily Huang
Handerson Handicraft Mfg. Co.
11F/6, No. 2, Jian Ba Rd., Chung-Ho
Taipei, Taiwan

RE: The tariff classification of a child’s costume from Taiwan.

Dear Ms. Huang:

In your letter dated January 16, 2007, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling.

The submitted sample, style G-1529-02, Glamour Witch Costume consists of a child’s dress, hat and overgarment. The long dress is made of knit velour 100% polyester fabric with thin straps and a piping around the neckline. The long overgarment has a full front opening, marabou feather trim and a tie at the front. You state that the overgarment is constructed of knit 60% polyester and 40% metallic fabric. Please note that when metalized yarn is twisted with a non-metalized yarn, the whole yarn is considered metalized for classification purposes.

The costume is well made with a finished neckline, seams, armholes and styling.

The Glamour 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 the dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The duty rate will be 16% ad valorem.

The applicable subheading for the overgarment will be 6114.90.9070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of other textile materials: Other.” The duty rate will be 5.6% ad valorem.

Regarding the classification of the witch hat. The issue of classification under heading 9505, HTSUS, of functional articles that incorporate holiday or seasonal motifs is currently at the Court of International Trade in LTD Commodities LLC v. United States (Court No. 03-00861), Michael Simon Design, Inc. v. United States (Court No. 04-00537), and other cases.

Section 177.7, Customs and Border Protection Regulations, (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(a) states, in relevant part, that no rulings will be issued in any instance in which it appears contrary to the sound administration of the Customs and related laws to do so. Section 177.7(b) states, in relevant part, that no ruling 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 in any court of appeal therefrom.

As the litigation mentioned above may have a direct impact on the classification of the witch hat, we cannot issue a ruling at this time pursuant to Section 177.7(a) and 177.7(b). Accordingly, we are administratively closing our file without further action. When all litigation has been concluded on this issue, you may resubmit your request for a ruling.

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/.

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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