The tariff classification of a costume from China, Taiwan, India and Vietnam.

N240995 May 3, 2013 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020; 6104.43.2010; 6110.30.3035 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a costume from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated April 17, 2013, you requested a tariff classification ruling. You submitted a sample of a child-size Lion Costume, identified as item number 123342, which consists of a dress, belt, headband, vest and boot covers. The costume will also be packaged on a hanger with a color insert that will be identified as item number 123342H. The dress is constructed of 100% polyester knitted fabric. The dress features shaping darts at the bust area, a faux lace-up bodice with a v-shaped insert panel, and a sewn-on stuffed tail. The bottom of the dress is embellished with sewn-on pieces of crisscrossed metallic narrow fabric. The dress has sturdy seams, a turned neckline, belt loops, and a small bow sewn on the bodice. The dress also features a braided ribbon belt that matches the garment’s faux lace-up ribbon. The belt is attached through the loops on the dress and they will be imported and sold together. The belt and the dress are mutually complimentary and designed to be used together. The merchandise is considered to be a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the garment imparts the essential character. The faux fur vest is constructed of knitted man-made fiber fabric. The lined vest reaches to the waist, has turned seams and an open front. The same costume will be imported in the following sizes, without and with hangers and color inserts, respectively: Item numbers 123343/123343H, teen-size Lion Costume, item numbers 123344/123344H, adult Lion Costume and item numbers 123345/123345H, plus-size Lion Costume. The Lion 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 child-size Lion Costume dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts….knitted or crocheted: Dresses of synthetic fibers: Other, Girls." The rate of duty will be 16 percent ad valorem. The applicable subheading for the teen-size, adult and plus-size Lion Costume dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts….knitted or crocheted: Dresses of synthetic fibers: Other, Women’s." The rate of duty will be 16 percent ad valorem. The applicable subheading for the Lion Costume vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sweaters, pullovers and similar articles, knitted or crocheted: of man-made fibers, other, vests, other than sweater vests, women’s or girls’." The rate of duty rate will be 32 percent ad valorem. 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/. We are unable to issue a ruling on the Lion Costume boot covers and are returning any related samples, exhibits, etc., 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 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 thereunder, 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 Headquarters Office for consideration, as more fully described in Section 177.11.We are unable to issue a ruling for the Lion Costume boot covers because this request concerns an issue which is currently before Headquarters. The classification of the Lion Costume 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 Lion Costume 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. 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, Thomas J. Russo Director National Commodity Specialist Division