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NY J86993




August 13, 2003

CLA-2-61:RR:NC:3:353 J86993

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020; 6114.30.3070

Ms. Anna Maria Salas Rogalski
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of costume from China.

Dear Ms. Salas Rogalski:

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

Your submitted sample, style 7300 Belle Costume, is a children’s costume. The costume consists of a 100% polyester warp knit dress. You stated the dress was woven, upon closer examination, this office has determined it to be of a warp knit construction. The dress features a round neckline with over-lock stitched edges, a raw edged collar, raw edged armholes, a single stitch waist and a raw edged bottom. The costume also features a mesh raw edged apron with knit raw edged waistband that ties in the back. The costume is considered flimsy and non-durable.

The Belle Costume consists of two garments, a dress and an apron. Note 13 of Section XI, of the HTSUSA, requires that the textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately.

The applicable subheading for style 7300 (dress) 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, dresses, . . ., knitted or crocheted: dresses: of synthetic fibers: other, girls’. The duty rate will be 16.1 percent ad valorem.

The applicable subheading for style 7300 (apron) will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: dresses: of man-made fibers: other, other: women’s or girls’. The duty rate will be 15 percent ad valorem.

Style 7300 (dress) falls within textile category designation 636. Style 7300 (apron) falls within textile category designation 659.

This merchandise is being classified in accordance with the Court of International Trade decision in Rubie's Costume Company v. United States, 196 F. Supp. 2d 1320 (2002). The case has been appealed and the United States Court of Appeals for the Federal Circuit has issued a decision, App.No. 02-1373, on August 1, 2003, which will not be implemented until the end of the appeal period. See 19 CFR 176.31(b). 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.

Sincerely,

Robert B. Swierupski
Director,

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