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NY J83909

May 20, 2003

CLA-2-61:RR:NC:3:353 J83909


TARIFF NO.: 6104.43.2020

Walgreens Co.
Ms. Renae Sonnenberg
304 Wilmot Rd., MS #3395
Deerfield, IL 60015

RE: The tariff classification of a child’s costume from China.

Dear Ms. Sonnenberg:

In your letter dated April 23, 2003 you requested a classification ruling. The samples will be returned to you as requested.

Two samples were submitted with your request, Cinderella and Snow White Costumes. The Cinderella Costume consists of a dress, tie on flounce and hair ribbon. The long dress is made of knit 100% polyester fabric with a ruffle on each armhole and a raw edge at the bottom. The Snow White Costume consists of a dress and hair ribbon. The long dress is made from knit 100% polyester fabric. The garment has puff sleeves, a pointed collar, a hook and loop closure at the back and raw edges at the bottom.

The individual pieces of the costumes, the ribbons and the dress, 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 these items, the garments imparts the essential character.

The applicable subheading for the Cinderella and Snow White Costumes will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’dressesknitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The duty rate will be 16.1 % ad valorem

The Cinderella and Snow White Costumes 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.

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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