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NY J83580




May 6, 2003

CLA-2-61:RR:NC:3:353 J83580

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070

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

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

Dear Mr. Hoffacker:

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

Your submitted sample, style HWG-005-AM-4 Adult Halloween Hooded Robe Costume is a 100% polyester knit costume robe. The robe has a over-lock stitched neckline, over-lock stitched wide sleeves and a over-lock stitched bottom. The item has a full back opening secured with hook and loop tab closures and an attached raw edged belt. The costume also has a separate hood with mesh over the face and a large plastic knife covered with “blood”.

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 robe imparts the essential character of the set.

The applicable subheading for style HWG-005-AM-4 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 percent ad valorem.

Style HWG-005-AM-4 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.

Style HWG-005-AM-4is 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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