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NY I85966





October 4, 2002

CLA-2-61:RR:NC:3:353 I85966

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.43.4040, 6104.43.2020

Ms. Kim Young
BDP Int’l., Inc.
2721 Walker Ave.N.W.
Grand Rapids, MI 49504

RE: The tariff classification of costumes from China.

Dear Ms. Young:

In your letter dated September 6, 2002 you requested a classification ruling. The samples will be returned to you as requested.

Four samples of girls’ costumes were submitted with your request. Item #859354 is an assortment of four dress sets, each dress set is sold individually at retail and will be imported ready for retail sale. Item #859354 Pink and Blue Marabou Fairy costume sets contain a shoulderless dress made of man-made woven satin fabric with a gathered bodice, fabric ribbon shoulder ties, a gathered waist with an overskirt of netting and marabou trim at the top. The set also contains wings that will be worn by a single elastic strap, textile shoes, a wand and a textile and marabou headband.

Item #859354, the Pink and Blue Fairy sets contain a shoulderless dress of knit man-made fabric that has a gathered bodice and back, a gathered skirt of netting covered with an over skirt, ribbon ties at the shoulders and lace and ribbon trim. The sets also contain textile shoes, wings, arm bands, a wand and a plastic headband decorated with textile ribbon, beading and artificial flowers.

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 Item #859354 Pink and Blue Marabou Sets will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’Dresses: Of synthetic fibers: Other: Other, Other: Girls’.” The duty rate will be 16.2% ad valorem.

The applicable subheading for Item #859354 Pink and Blue Fairy Sets will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’Dresses: Of synthetic fibers: Other, Girls’. The duty rate will be 16.2 % ad valorem.

The dresses fall within textile category 636. Even though the armbands are included as a constituent part of the set for classification purposes, they still falls within textile category 659, and products originating in China are subject to visa and quota requirements which must still be met.

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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