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NY K86966





July 7, 2004
CLA-2-61;62:RR:NC:3:353 K86966

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.43.4040: 6104.43.2020

Ms. Anna Maria Salas Rogalski
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of four costumes from China.

Dear Ms. Salas Rogalski:

In your letter dated June 8, 2004, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted four samples. Style 5119 Aurora Prestige Costume, is a children’s costume. The well made costume consists of a 100% man-made fabric dress. The dress features a man-made woven top with a double ply collar, an oval button measuring approximately 1 ¾ inches by 1 ¼ inches sewn on to an elastic at the neck that depicts Sleeping Beauty, long woven sleeves with an overlocked stitched bottom, a woven peplum at the waist, woven front panels that reach almost to the end of the garment, a double knit mesh skirt, one with a raw edged bottom and the top overlay has a finished bottom, a woven liner skirt and back zipper closure. The costume also features a fabric covered tiara. The essential character of the dress is imparted by the woven top portion.

Style 5122 Cinderella Prestige Costume, is a children’s costume. The well made costume consists of a 100% man-made fabric dress. The dress features a man-made woven top with a round neckline, an oval button measuring approximately 1 ¾ inches by 1 ¼ inches sewn on to an elastic at the neck that depicts Cinderella, short mesh sleeves, a knit mesh peplum at the waist, double knit mesh skirts, one with a raw edged bottom and the top overlay has a finished bottom, a woven liner skirt and back zipper closure. The costume also features a fabric covered headband decorated with pearls. The essential character of the dress is imparted by the woven top portion.

Style 5152 Belle Prestige Costume, is a children’s costume. The well made costume consists of a 100% man-made fabric dress. The dress features a man-made woven top with a square neckline, an oval button measuring approximately 1 ¾ inches by 1 ¼ inches sewn on to an elastic at the neck that depicts Belle, short sleeves, a woven over skirt, knit mesh underskirt with a finished bottom, a woven hemmed liner skirt and back zipper closure. The costume also features a fabric hair bow sewn on to a clip.

Style 5168 Snow White Prestige Costume, is a children’s costume. The well made costume consists of a 100% man-made fabric knit dress. The dress features a 100% polyester knit velveteen top with a round neckline, a collar, short sleeves, an oval button measuring approximately 1 ¾ inches by 1 ¼ inches sewn on to an elastic at the neck that depicts Snow White, a back zipper, double man-made knit mesh fabric overskirts, one with a raw edged bottom and the top overlay has a finished bottom. The costume also features a fabric covered headband with a bow.

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 these cases, the dress imparts the essential character of the set.

The applicable subheading for styles 5119, 5122 and 5152 will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . dresses: of synthetic fibers: other: other, girls’. The duty rate will be 16 percent ad valorem.

The applicable subheading for style 5168 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 percent ad valorem.

Styles 5119, 5122, 5152 and 5168 fall 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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