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NY J86994




August 13, 2003

CLA-2-61:RR:NC:3:353 J86994

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 costume from China.

Dear Ms. Salas Rogalski:

In your letter dated July 30, 2003, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 7302 Cinderella Costume, is a children’s costume. The costume consists of a 100% polyester warp knit dress. You stated the dress was woven, upon closer examination, this office has determined it to be of a warp knit construction. The dress features a round neckline with raw edges, over-lock stitched armholes with raw edged mesh capping, a single stitch waist and a raw edged bottom. The costume also features a back ribbon choker and a mesh raw edged peplum that ties in the back. The costume is considered flimsy and non-durable.

The individual pieces of the costume, the peplum, choker 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 7302 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 7302 falls within textile category designation 636

This merchandise is being classified in accordance with the Court of International Trade decision in Rubie's Costume Company v. United States, 196 F. Supp. 2d 1320 (2002). The case has been appealed and the United States Court of Appeals for the Federal Circuit has issued a decision, App.No. 02-1373, on August 1, 2003, which will not be implemented until the end of the appeal period. See 19 CFR 176.31(b). 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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