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NY J86292

July 2, 2003

CLA-2-62:RR:NC:3:353 J86292


TARIFFNO.: 6211.33.0061

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

RE: The tariff classification of a costume from China.

Dear Mr. August:

In your letter dated June 13, 2003, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 8793 is a children’s Dr. Killjoy costume, packaged in a poly bag with a printed insert. The costume consists of a woven 100% polyester fabric lab coat. The coat features an over-locked stitched collar, a raw edged full frontal opening with two left over right hook and loop tab closures, long sleeves with raw edged bottoms, a back vent with raw edges and a raw edged coat bottom. The lab coat and the mask have “fake blood” printed on them. The costume also features a woven polyester surgical type mask, surgical type latex gloves and a large toy syringe. The costume will also be imported as style 8793H, which will be the identical costume on a hanger

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 lab coat imparts the essential character of the set.

The applicable subheading for all styles will be 6211.33.0061 Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear: other garments: other garments, men’s or boys’: of man-made fibers, other. The duty rate will be 16.1 percent ad valorem.

The costume falls within textile category designation 659.

All styles 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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