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NY J83328

March 21, 2003

CLA-2-61:RR:NC:3:353 J83328


TARIFF NO.: 6104.43.2010

Mr. Randy Williams
Seasons USA, Inc.
18644 East Powers Lane
Aurora, CO 80015

RE: The tariff classification of costume from China.

Dear Mr. Williams:

In your letter dated March 3, 2003, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 82671A-R1 Tie Die Spider Witch is an adult’s costume. The costume consists of a 100% polyester velveteen knit dress. The dress features a tie die spider design inset (approximately 6 inches wide) down the entire length of the dress. The dress also has a round neck with over-lock stitching, long sleeves with raw edged saw-tooth ends and a raw edged saw-tooth bottom. The costume has a polyester foam backed velveteen belt with 4 grommets on each side and is laced closed with a ribbon. The costume also features a witch’s knit velveteen polyester hat with a tie die spider hatband.

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 this case, the dress imparts the essential character of the set.

The applicable subheading for style 82671A-R1 will be 6104.43.2010, 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, women’s. The duty rate will be 16.1 percent ad valorem.

Style 82671A-R1 falls within textile category designation 636. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

Style 82671A-R1 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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