The tariff classification of a Night Wing Devil Costume from China, Taiwan and India.

N189775 November 2, 2011 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.1020; 6104.53.2020; 6104.53.2010; 6116.93.8800; 9505.90.6000 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a Night Wing Devil Costume from China, Taiwan and India. Dear Ms. Tsiavos: In your letter dated October 19, 2011, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample, a Night Wing Devil Costume, which you refer to as teen-sized, is actually a child-sized costume, identified as item number 121373. The costume consists of a top, tutu/skirt, wings, headband and glovelettes constructed of 100% polyester knit fabric. The halter-style top has a multi-layer bodice with faux buckles, a double-layer sewn-on belt, a double-layer collar and a gathered ruffle at the bottom hem. It also features sturdy interior seams, finished edges and sewn-on lace-like fabric trim along the bodice, collar and halter straps. The tutu/skirt has three layers of ruffled net flounces, a tunneled, elasticized waist, sturdy seams and sewn-on trim. The glovelettes are fingerless and measure approximately 7 ½ inches in length from the wrist and include a thumbhole. The wings’ shape is formed by bent metal wire, and is held on the person by slipping one’s arms through elastic loops on the back of the wings. The costume will also be packaged on a hanger with a color insert that will be identified as item number 121373H. The same costume will also be imported in an adult version, without and with a hanger and color insert, which will be identified as item number 121374 and 121374H, respectively. The Night Wing Devil Costume consist(s) of two or more garments. Note 14 of Section XI, of the HTSUSA, 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 14, the articles that may be packaged with the garments must also be classified separately. The applicable subheading for the Adult and Child-Sized Night Wing Devil top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’." The rate of duty will be 28.2% ad valorem. The applicable subheading for the Child-Sized Night Wing Devil skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’." The rate of duty will be 16 percent ad valorem. The applicable subheading for the Adult Night Wing Devil skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Women’s." The rate of duty will be 16 percent ad valorem. The applicable subheading for the glovelettes will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without fourchettes." The rate of duty will be 18.6 percent ad valorem. The applicable subheading for the wings 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 the World Wide Web at http://www.usitc.gov/tata/hts/. The classification of the Night Wing Devil headband 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 the Night Wing Devil headband is closely related to an issue that is before the courts, CBP is unable to issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade. Russ Berrie & Company, Inc. v. United States, Court Numbers 94-02-00109, 93-07-00391, et. al, noted. If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved. The above referenced file is hereby administratively closed. 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 (click on “For Business” and then on “Textile, Wool, Fur”). 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 Kimberly Praino at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division