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NY J83912




May 2, 2003

CLA-2-61:RR:NC:3:353 J83912

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010

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

RE: The tariff classification of costume 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-6 Halloween Princess Costume is an adult’s costume. The costume consists of a 100% polyester velveteen knit dress. The dress features a different color inset (approximately 8 inches wide) down the entire length of the dress. The top front of dress has five grommets on each side laced with a ribbon. The dress also has a round neck with over-lock stitching, long sleeves with over-lock stitched ends and an over-locked stitch bottom. The costume has a separate polyester foam backed velveteen collar that slips over the wearer’s head.

The individual pieces of the costume, the collar and the dress (garment), are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the garment imparts the essential character.

The applicable subheading for style HWG-005-AM-6 will be 6104.43.2010, 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, women’s. The duty rate will be 16.1 percent ad valorem.

Style HWG-005-AM-6 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.

Style HWG-005-AM-6 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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