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NY J82764

April 14, 2003

CLA-2-61:RR:NC:3:353 J82764


TARIFF NO.: 6114.30.3054

Mr. Dennis Shostak
Paper Magic Group
100 North Sixth Street
Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of a costume from Mexico or China.

Dear Mr. Shostak:

In your letter received in this office on March 19, 2003, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 6804170 is a children’s Strawberry Shortcake costume. The costume consists of a child’s knit 100% polyester coverall. The coverall features a capped neckline, raw edged back opening with a hook and loop tab closure, long sleeves with raw edges, an attached raw edged belt, single stitched waist and raw edged leg bottoms. The costume also features a matching Strawberry Shortcake hat.

The individual pieces of the costume, the hat and the coverall (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 6804170 will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: other, coveralls, jumpsuits and similar apparel: women’s or girls’: other. The general duty rate will be 15 percent ad valorem.

Style 6804170 falls within category designation 659. Based upon international trade agreements products of China are subject to quota and the requirement of visa.

Style 6804170 is not subject to quota or visa requirements from Mexico.

This merchandise is 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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