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NY I80087

April 29, 2002

CLA-2-61:RR:NC:3:353 I80087


TARIFF NO.: 6104.43.2020

Ms. Anne Ornstein
Lillian Vernon Corporation
One Theall Road
Rye, NY 10580-1450

RE: The tariff classification of a costume set from Taiwan.

Dear Ms. Ornstein:

In your letter dated April 1, 2002, you requested a classification ruling.

Your submitted sample, style P02-262 is a children’s costume set. The costume consists of a dress. The dress has a blue knit polyester velour top, a yellow polyester satin skirt with a net overlay and a red satin cape secured with two buttons. The set also features a headband.

GRI 3(b) is applicable when the 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 component which gives them their essential character.” In this case, the garment imparts the essential character of the set.

The applicable subheading for style P02-262 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other 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 16.2 percent ad valorem.

Style PO2-262 falls within textile category designation 636. Based upon international textile trade agreements products of Taiwan 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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.


Robert B. Swierupski

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