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NY J83329

March 21, 2003

CLA-2-61:RR:NC:3:353 J83329


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 82671B-R1 Tie Die Gothic Witch is an adult’s costume. The costume consists of a 100% polyester velveteen knit dress. The dress features a front tie die design inset (approximately 10 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 scalloping over the inset which contain six grommets on each side which are threaded by a string tie closure. The costume also features a witch’s knit velveteen polyester hat with a tie die 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 82671B-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 82671B-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 82671B-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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