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NY J84467





May 23, 2003

CLA-2-61:RR:NC:3:353 J84467

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.53.2020, 6104.43.2020, 6114.30.1020, 6117.10.2030

Ms. Angela Kelleher
Direct Resources Int’l. Inc.
Enterprise Park Square, Suite 100
4253 East Enterprise Lane
Rogersville, Missouri 65742

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

Dear Ms. Kelleher:

This replaces ruling NY J83821 of May 6, 2003 that contained typographical errors regarding style numbers.

Style D023683 is a tube skirt with a thin elastic waistband and overlock stitching. The skirt is made from knit net 100% nylon fabric trimmed with marabou. Style D022709 is a tutu with a thin elastic waistband and raw edges. The tutu is made from knit net 100% polyester fabric. Style D023688 is a dress made from knit 100% polyester fabric velour fabric trimmed with marabou at the bottom. The dress has one shoulder strap and a thin elastic with over lock stitching at the neckline. D023677 is a halter style garment made of knit 100% polyester fabric. The garment is has a string-tie closure and raw edges at the bottom. Style D023684 is a shawl made from knit 50% tricot, 50% polyester velour fabric. The well-made shawl has a lining and a hook and loop closure at the front with a spangle flower design.

The balance if the samples are being returned to you. Ruling requests will contain a maximum of 5 items in order to be accepted. The items in a single request must be of the same class or kind. For example, a request concerning textile articles may not include items such as footwear. The outside of envelopes and packages should be annotated "Binding Ruling Request."

The applicable subheading for the skirts, styles D023683 and D022709 will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’skirtsknitted or crochetedSkirts and divided skirts: Of synthetic fibers: Other, Girls’.” The duty rate will be 16.1% ad valorem. The textile category is 642.

The applicable subheading for the dress, style D023688 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’dressesknitted or crochetedDresses: Of synthetic fibers: Other, Girls’.” The duty rate will be 16.1% ad valorem. The textile duty category is 636.

The applicable subheading for the halter top, style D023677 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’.” The duty rate will be 28.4% ad valorem. The textile category is 639.

The applicable subheading for the shawl, style D023684 will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crochetedShawlsand the like: Of man-made fibers, Other.” The duty rate will be 11.4% ad valorem. The textile category is 659.

China is a member of the World Trade Organization (WTO), and the style D023684 shawl is not subject to quota or the requirements of a visa.

Styles D023683, D022709, D023688 and D023677 are 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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