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NY J81351




March 11, 2003

CLA-2-61:RR:NC:3:353 J81351

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020, 6114.30.3070, 6117.80.9540, 9505.90.6000

Ms. Jenny Davenport
Wal-Mart Stores, Inc.
Wal-Mart Logistics
Mail Stop #0410-L-32
601 N. Walton
Bentonville, Ark 72716-0410

RE: The tariff classification of a girl’s costume from China.

Dear Ms. Davenport:

In your letter dated February 19, 2003 you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, style #HC-2301, Girl’s Fairy Costume consists of a dress, over garment, wings, wand and sash. The long dress is made of knit 100% polyester fabric with a tattered looking hem and sleeves. The finished neckline has a hook and loop closure at the back. The long over garment and sash are made of knit net man-made fiber fabric. The over garment has a full front opening with a self-tie at the neck and a tattered over-lock bottom. The sash is approximately 2 ¼” in width with a pleated front and it ties at the back.

The Girl’s Fairy Costume, style #HC-2301 consists of two garments, a dress and over garment. 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 dress and over garment are of flimsy construction. Chapter 95 Note 1 (e) states that “This chapter does not cover fancy dress, of textiles, of chapter 61 or 62.” In 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 court held that the term “fancy dress” was synonymous with “costume.” Therefore, the Girls Fairy Costume is precluded from classification under heading 9505.

The applicable subheading for the dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’dressesknitted or crocheted: Dresses: Of synthetic fibers: Girls’.” The duty rate will be 15.1% ad valorem. The textile category designation is 636.

The applicable subheading for the over garment 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% ad valorem. The textile category designation 659.

The applicable subheading for the sash will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crochetedOther accessories Other: Other, Of man-made fibers: Other.” The duty rate will be 14.7% ad valorem. The textile category designation is 659.

The applicable subheading for the wand and wings will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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.

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

This merchandise 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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