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NY J86042

July 31, 2003

CLA-2-61:RR:NC:3:353 J86042


TARIFF NO.: 6114.30.3070

Mr. Ken August
Easter Unlimited, Inc. Fun-World
80 Voice Road
Carle Place, NY 11514

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

Dear Mr. August:

In your letter dated July 8, 2003, you requested a classification ruling. The submitted sample style 8710/8710H Children’s Unknown Phantom Costume, classified in rulings NY H88288 and NY J85334, were considered well made, and subject to quota and the requirement of a visa. You have subsequently redesigned style 8710 and 8710H.

The submitted sample, style 8710 Children’s Unknown Phantom Costume is a 100% polyester knit costume robe. The robe has a self capping neckline that ties over a raw edged opening, raw edged jagged sleeve openings, raw edged jagged bottom and a raw edged belt. The costume also has a separate hood with mesh over the face and a jagged raw edged bottom. Style 8710 is packaged in a poly bag with cardboard insert, style 8710H is identical to style 8710, except it will be sold on a hanger. The costume is considered flimsy and non-durable.

The individual pieces of the costume, the hood, sash and the robe (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 this item, the garment imparts the essential character.

The applicable subheading for styles 8170 and 8710H 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 percent ad valorem. Styles 8710 and 8710H fall within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

Styles 8710 and 8710H are 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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