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NY J83562




May 6, 2003

CLA-2-61:RR:NC:3:353 J83562

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020

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

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

Dear Ms Rogalski:

In your letter received in this office on April 18, 2002, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 1495K/L Princess Lalique is a girl’s costume. The costume features a girls’ knit dress. The knit 100% polyester dress features a raw edged neck, a hook and loop tab closure over a raw edged back opening, a raw edged back tie, sheer sleeves with raw edged bottoms, a raw edged sheer peplum and a raw edged bottom of the dress. The dress also has a knit fabric foam backed tiara that fastens on the head by means of a thin elasticized strap. You state that this item will be imported in two different ways. (1) The dress and tiara will be made and constructed in China and will be imported and sold as a set, or (2) The dress alone will be made in and imported from Mexico, the tiara will be made in and imported from China, and final retail packaging will be done in United States.

Regarding the dress and tiara packed for retail sale, 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 costume dress cannot be classified under heading 9505. 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, style 1495 is precluded from classification under heading 9505.

The applicable subheading for style 1495K/L imported as a set from China or dress imported separately from Mexico will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, . . . knitted or crocheted: dresses: of synthetic fibers: other, girls’. The duty rate will be 16.1 percent ad valorem.

The applicable subheading for style 1495K/L tiara imported separately from China will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or clothing accessories: other accessories: other: headbands, ponytail holders and similar articles. The duty rate will be 14.7 percent ad valorem.

The set (dress and tiara) 1495K/L falls within category designation 636. Based upon international trade agreements products of China are subject to quota and the requirement of visa.

The tiara is not subject to quota or visa requirements from China if imported by itself.

The dress is not subject to quota or visa requirements from Mexico.

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 set (dress and tiara) 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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