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NY J86175

July 15, 2003

CLA-2-61:RR:NC:3:353 J86175


TARIFF NO.: 6104.43.2020

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

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

Dear Mr. Hoffacker:

In your letter dated June 11, 2003, on behalf of Big Lot Stores, Inc., you informed us that the HWG-006-KB-8 Halloween Witch Costume that was the subject of ruling NY J83570, dated May 5, 2003 has been redesigned. In that ruling, this office determined that the costume was well made and subject to quota and the requirement of a visa. You have redesigned the costume, and believe that it is now flimsy and non-durable, and meets the standards the temporary exemption from quota and visa requirements, following CITA instructions regarding the Rubie’s Costume Company v. United States case currently under appeal.

Your submitted sample, style HWG-006-KB-8, is a girls’ Halloween Witch Costume. The costume consists of a knit 100% polyester knit dress. The dress features a round neckline with overlock stitching, long leg of mutton puffed sleeves with sequins on the ends, and a net fabric overskirt. The top and skirt portions of the dress are secured together, along with thin elastic, by a single straight stitch. The dress features sewn-on embellishments, a overlock stitched closure edge, and a hook and loop tab closure. Overall the dress is flimsy and non-durable. The set also features a witch’s hat.

GRI 3(b) is applicable when the 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 component which gives them their essential character.” In this case, the dress imparts the essential character of the set

The applicable subheading for style HWG-006-KB-8 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dressesknitted or crocheted: dresses: of synthetic fibers: other, girls’. The duty rate will be 16.1 percent ad valorem.

Style HWG-006-KB-8 falls within textile category designation 636.

Style HWG-006-KB-8 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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