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NY I88190




November 27, 2002

CLA-2-61:RR:NC:3:353 I88190

CATEGORY: CLASSIFICATION

TARIFFNO.: 6104.43.2020; 6108.92.0040; 4823.90.5000; 6704.11.0000

Ms. Anna Maria Salas Rogalski
Disguise
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of a costume and accessories from Mexico.

Dear Ms. Salas Rogalski:

In your letter dated October 23, 2002, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 294 is a “Geisha” costume. The item features a girls’ 100% polyester knit dress. The sleeveless dress features a V-neck, a seam in the middle of the back and reaches below the knees. The armholes, neckline and bottom of the dress are not finished. The item also features a knit man-made fiber kimono. The well-made kimono is gold printed with decorative edging on the full frontal openings, end of the wide slit sleeves; it also has side slits and a gold color obi sash. The costume also includes a black wig and a paper fan.

The applicable subheading for the dress will be 6104.43.2020, 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, girls’. The duty rate will be 16.2 percent ad valorem.

The applicable subheading for the kimono with it’s matching sash will be 6108.92.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s of girls’ slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Night dresses: of man-made fibers: other: girls’. The duty rate will be 16.2 percent ad valorem.

The applicable subheading for the fan will be 4823.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other paper, paperboard, cellulose wading and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: other: hand fans. The duty rate will be 3.4 percent ad valorem.

The applicable subheading for the wig will be 6704.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for wigs, . . ., and the like, of human hair or animal hair or of textile materials; articles of human hair not elsewhere specified or included: of synthetic textile materials: complete wigs. The duty rate will be Free.

The geisha costume consists of two garments, a dress and a kimono. Note 13 of Section XI, of the HTSUSA, requires that the 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 13, the articles that may be packaged with the garments must also be classified separately.

The products from Mexico are not subject to quota and the requirement of a visa.

The dress only 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. 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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