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NY J83532




May 1, 2003

CLA-2-61:RR:NC:3:353 J83532

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020, 6114.30.3054, 6104.53.2020, 9503.90.0080, 9505.90.6000

Ms. Wendy Yeh
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064-7139

RE: The tariff classification of costumes from China.

Dear Ms. Yeh:

In your letter dated April 8, 2003 you requested a classification ruling. In your letter you advised us of the change in status of certain costumes, which were the subject of preclassification PC I81706, dated July 3, 2002. Specifically, in PC I81768 the wearing apparel costumes were made in and imported from Mexico, while the accessory items were made in and imported from China. You will now be making the costumes and accessories in China, and importing them packaged ready for retail sale as a “Costume and Accessory Set.” The wearing apparel and accessories will be identical to that in PC I81768. A copy of the preclassification was provided, along with photographs of each garment. The wearing apparel was previously determined to be flimsy and non-durable.

The costumes in question are Styles 7400L & 7400K Belle, 7401 & 7401K Jasmine, 7402L & 7402K Cinderella, 7403L & 7403K Snow White, and 7404L & 7404K Tinker Bell. The Style 7400L & 7400K Belle Costume and Accessory Set consists of a knit 100% polyester fabric dress, plastic shoes and textile crown. The Style 7401 & 7401K Jasmine Costume and Accessory Set consists of a knit 100% polyester fabric jumpsuit, plastic shoes and textile crown. The Style7402L & 7402K Cinderella Costume and Accessory Set consists of a knit 100% polyester fabric dress, plastic shoes and plastic tiara. The Style 7403L & 7403K Snow White Costume and Accessory Set consists of a knit 100% polyester fabric dress, plastic shoes and plastic headband covered with textile. The Style 7404L & 7404K Tinker Bell Costume and Accessory Set consists of a knit 100% polyester fabric dress, knit 100% polyester fabric underskirt, plastic shoes, plastic crown and inflatable wings.

Regarding the Styles 7400L & 7400K Belle, 7401 & 7401K Jasmine, 7402L & 7402K Cinderella, and 7403L & 7403K Snow White Costume and Accessory Sets, 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 garment (dress or jumpsuit) imparts the essential character of the set.

The Style 7404L & 7404K Tinker Bell Costume and Accessory Set consists of two garments, a dress and skirt. Section XI Note 13 of the HTSUSA, requires that the textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately.

The applicable subheading for the Styles 7400L & 7400K Belle, 7402L & 7402K Cinderella, and 7403L & 7403K Snow White Costume and Accessory Sets, and the 7404L & 7404K Tinker Belle Dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls'jackets, blazers, dresses, skirtsknitted or crocheted, dresses, of synthetic fibers, other, girls'.” The duty rate will be 16.1% ad valorem. The textile category designation is 636.

The applicable subheading for the Style 7401 & 7401K Jasmine Costume and Accessory Set 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 duty rate will be 15% ad valorem. The textile category designation is 659.

The applicable subheading for the Style 7404L & 7404K Tinker Bell skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls'dresses, skirts, divided skirtsbreeches and shortsknitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls'.” The duty rate will be 16.1% ad valorem. The textile category designation is 642.

The applicable subheading for the Style 7404L & 7404K Tinker Bell shoes will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “"Other toysOther, Other.” The duty rate will be Free.

The applicable subheading for the Style 7404L & 7404K Tinker Bell crown and inflatable wings will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other.” The duty rate will be Free.

Based upon international textile trade agreements products of China 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 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.

Sincerely,

Robert B. Swierupski
Director,

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