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NY J83568

May 5, 2003

CLA-2-61:RR:NC:3:353 J83568


TARIFF NO.: 6114.30.3054

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a costume from China.

Dear Mr. Hoffacker:

In your letter received in this office on April 22, 2003, on behalf of Big Lots Stores, Inc., you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style HWG-006-KB-3 is a children’s Skeleton costume. The costume consists of a child’s knit 100% polyester coverall. The coverall features an over lock stitched neckline, raw edged back opening with hook and loop tab closures, long sleeves with raw edges, printing on the front depicting skeleton bones and raw edged leg bottoms. The costume also features a skeleton mask and a large plastic bone.

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 coverall imparts the essential character of the set.

The applicable subheading for style HWG-006-KB-3 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 HWG-006-KB-3 falls within category designation 659. Based upon international trade agreements products of China are subject to quota and the requirement of visa.

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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