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NY I86901




October 15, 2002

CLA-2-61:RR:NC:3:353 I86901

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010; 6114.30.3070

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of costumes from China.

Dear Ms. Liu:

In your letter dated September 24, 2002, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted two samples. Style C79B0221 is a woman’s “Spiderella” costume. The well-made costume consists of a 100% polyester knit dress. The dress features a stand-up foam collar covered with fabric that has a spider web design, a finished neckline, long wide sleeves with a printed spider design. The sleeves and hem of garment features overlock stitching. The costume also has a polyester belt that ties in the back, the front is covered on both sides with polyester spider design fabric.

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.

Style C79B0217 is child’s Dracula Costume that consists of a cape of a knit 100% polyester material and a plastic medallion on a ribbon. The flimsy cape features a stand-up collar, raw edges and is tied at the neck.

The applicable subheading for style C79B0221 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . ., knitted or crocheted: dresses: of synthetic fibers: other, women’s. The duty rate will be 16.2 percent ad valorem.

The applicable subheading for style C79B0217 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls’. The duty rate will be 15.1 percent ad valorem.

Style C79B0221 falls within textile category designation 636. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

Style C79B0217 falls within textile category designation 659. Based upon international textile trade agreements products of China 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.

Style C79B0217 is being classified in accordance with the Court of International Trade decision in Rubie’s Costume Company v. United States, No.99-06-00388, Slip Op.02-14, (CIT Feb.19, 2002). The case has been appealed. The merchandise will be exempt from export visa and quota requirements until further notice. See Federal Register, June 25, 2002 (Volume 67, Number 122, Page 42760).

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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