CLA-2-95 OT:RR:NC:N4:425
Ms. Juliana Lim
Juliana Lim CHB, Inc.
11205 S. La Cienega Blvd.
Los Angeles, CA 90045
RE: The tariff classification of an “Evil Jester” Costume Set from China.
Dear Ms. Lim:
In your letter dated July 20, 2010, you requested a tariff classification ruling.
You submitted a sample, identified as an Adult “Evil Jester” Costume Set, item number 00746, which consists of a pullover top, pants, a belt, and a headpiece. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the knitted 100% polyester top imparts the essential character of the set. The red and black pullover features jagged, raw edges at the arms and waist, tightly stitched interior seams, and a loose, visible overlock stitched neck. The same costume will also be imported in a child and plus sized version, which will be identified as item numbers 00221 and 01613, respectively.
The applicable subheading for the Evil Jester Costume Set 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 World Wide Web at http://www.usitc.gov/tata/hts/.
We are returning your request for a ruling for a separate Evil Jester Costume Set, identified as item numbers M00217(Child), M00928(Adult), and M01642(Plus Sized).
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(a) reads, in pertinent part:
No ruling letter will be issued in any instance in which it appears contrary to the sound administration of the Customs and related laws to do so.
In addition, 19 C.F.R. 177.9(a) states that “In the absence of a change of practice or other modification or revocation which affects the principle of the ruling set forth in the ruling letter, that principle may be cited as authority in the disposition of transactions involving the same circumstances.” As we have previously issued to you New York Ruling M86891 on this Evil Jester Costume Set, item numbers M00217(Child)/M00928(Adult), which is constructed exactly the same as the instant costume, then the same circumstances exist and it is contrary to the sound administration of customs laws to issue additional rulings. Therefore, 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 Wayne Kessler at (646) 733-3026.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division