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NY I83647




June 27, 2002

CLA-2-61:RR:NC:3:353 I83647

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020, 6104.43.2010

Michael Paneth
Seasons By Zauder
10 Henry St.
Freeport, NY 11520

RE: The tariff classification of costumes from Hong Kong.

Dear Mr. Paneth:

In your letter dated June 14, 2002 you requested a classification ruling.

Two samples of unisex costumes were submitted with your request. Item #12174 is a child Witch costume composed of knit polyester fabric. The costume consists of a dress, belt and hat. The dress has long sleeves trimmed with feathers and a tattered bottom. The belt is made of the same fabric as the dress. The hat is cone shaped and it is also trimmed with feathers. Item #82174 is the adult size Witch costume and identical in style to Item #82174.

The individual pieces of the costume, the belt and the dress (garment) are mutually complimentary and designed to be used together. The merchandise is 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.

Regarding the hat, 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 dress imparts the essential character of the set.

The applicable subheading for the child’s Witch costume, Item #12174 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The duty rate will be 16.2% ad valorem. The textile category designation is 636.

The applicable subheading for the Adult Witch costume, Item #82174 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s.” The duty rate will be 16.2% ad valorem. The textile category designation is 636.

Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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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