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NY I88619

December 16, 2002

CLA-2-62:RR:NC:3:353 I88619


TARIFF NO.: 6204.43.4040

Ms. Sandy DeVore
Pumpkin Masters, Inc.
1905 Sherman Street
Tenth Floor
Denver, CO 80203

RE: The tariff classification of costume from Taiwan.

Dear Ms. DeVore:

In your letter dated November 15, 2002, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 006-0221 (size small) is a girls’ “Princess” costume. The costume consists of a 100% polyester woven dress. The dress features a neck with overlock stitching, mesh cap sleeves with overlock stitching at the ends and overlock stitching at the bottom of the dress. The costume has gauntlets, a separate mesh peplum that fastens around the waist with a ribbon tie. The bottom off the peplum features fiber optic lights that are wired to a battery back that clips on the wearer’s clothing. The costume will also be imported as Styles 006-0222 (size medium) and 006-0223 (size large).

The individual pieces of the costume, the peplum, gauntlets 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 dress imparts the essential character.

The applicable subheading for styles 006-0221, 006-0222 and 006-0223 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, other: girls’. The 2002 duty rate will be 16.2 percent ad valorem. The 2003 duty rate will be 16.1 percent ad valorem.

Styles 006-0221, 006-0222 and 006-0223 fall 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.

Styles 006-0221, 006-0222 and 006-0223 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.


Robert B. Swierupski

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