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NY J84029

June 3, 2003

CLA-2-61:RR:NC:3:353 J84029


TARIFF NO.: 6114.30.3070

Ms. Renae Sonnenberg
Import Customs and Import Operations Manager Walgreen Co.
304 Wilmont Road, MS #3395
Deerfield, IL 60015

RE: The tariff classification of a costume set from China.

Dear Ms. Sonnenberg:

In your letter dated April 28, 2003 you requested a classification ruling. As requested, the sample will be returned.

The submitted sample is an Elvis Halloween Costume Kit, which will be imported ready for retail sale, and consists of a cape, wig and sunglasses. The cape is constructed of knit 100% polyester fabric, is lined, and features a self-fabric tie and overlock stitching of all edges. The wig is constructed of 100% synthetic fibers. The sunglasses have a plastic frame and lenses and feature fabric “sideburns.”

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 cape imparts the essential character of the set.

The applicable subheading for the Elvis Halloween Costume Kit will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.” The duty rate will be 15% ad valorem. The textile category designation is 659.

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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