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NY J83570




May 5, 2003

CLA-2-61:RR:NC:3:353 J83570

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a costume set from China.

Dear Mr. Hoffacker:

In your letter dated April 22, 2003, on behalf of Big Lot Stores, Inc., you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style HWG-006-KB-8, is a girls’ Halloween Witch Costume. The well-made costume consists of a 100% polyester knit dress. The dress features a round neckline with overlock stitching, long leg of mutton puffed sleeves with sequins on the ends. The dress also has an approximately 7 inch wide inset with a star and moon print extending the entire length of the dress, a net fabric overskirt on all but the front inset of the dress and a raw edge at the bottom of the dress. Examination reveals that the dress is constructed of a warp knit and knit net fabric and is not woven as stated by you. The set also features a witch’s hat.

GRI 3(b) is applicable when the 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 component which gives them their essential character.” In this case, the dress imparts the essential character of the set

The applicable subheading for style HWG-006-KB-8 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, . . . : knitted or crocheted: dresses: of synthetic fibers: other, girls’. The duty rate will be 16.1 percent ad valorem.

Style HWG-006-KB-8 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.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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