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NY J84020

May 15, 2003

CLA-2-61:RR:NC:3:353 J84020


TARIFF NO.: 6104.43.2010

Ms. Evelyn P. Milling
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of costumes from Taiwan.

Dear Ms. Milling:

In your letter dated April 30, 2003, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted three samples. Style 349238-113 “Sorceress” Costume is an adult’s costume. The costume consists of a 100% polyester knit dress. The dress features a round neck with over-lock stitching, a raw edged saw tooth collar, long sleeves with raw edged saw tooth ends and a raw edged saw tooth bottom. The costume has a separate raw edged belt that ties in the back of the wearer.

Style 349238-113 “Pirate” Costume is an adult’s costume. The well-made costume consists of a 100% polyester knit dress. The dress features a V- neck with a foam-backed collar, long sheer sleeves with foam backed cuffs that have over-lock stitched ends, a foam-backed peplum and a raw edged saw tooth bottom. The costume has rick rack around the collar, down the middle of the bodice and around the peplum The costume has a bandana that ties around the head and has a skull and cross bones sticker that can be affixed to the bandana.

Style 349238-113 “French Maid” Costume is an adult’s costume. The well-made costume consists of a 100% polyester knit dress. The dress features a round neck with lace edging, short elasticized sleeves with lace edging and a lace edged bottom. The costume has a small “apron”, trimmed in lace with ties in the back, a garter and lace headpiece that ties around the head.

The individual pieces of the costumes, Sorceress - belt and the dress (garment), Pirate - bandana, sticker and the dress (garment) and French Maid - headpiece, small ”apron”, garter and the dress (garment) 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 the three items, the garment imparts the essential character.

The applicable subheading for styles 349238-113 “Sorceress”, “Pirate” and “French Maid” 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.

Styles 349238-113 “Sorceress”, “Pirate” and “French Maid” fall within textile category designation 636. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

The “Sorceress” 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).

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 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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