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NY J87047

August 25, 2003

CLA-2-61:RR:NC:3:353 J87047


TARIFF NO.: 6114.30.3054

Ms. Alece Tanner
U.S. Toy Co.
13201 Arrington Rd.
Grandview, MO 64030

RE: The tariff classification of a costume from China.

Dear Ms. Tanner:

In your letter dated July 31, 2003 you requested a classification ruling.

The submitted sample is a clown costume consisting of a jumpsuit and a hat. The jumpsuit and hat is made of knit 100% polyester fabric. The jumpsuit has a well-made neck with a string tie closure. The garment has over-lock stitched edges and thin elastic wrists and ankles with a single straight stitch. The hat is cone shaped with a pom pom at the top. The costume is overall flimsy and non-durable.

The individual pieces of the costume, the hat and the jumpsuit, 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 the Clown Costume will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Women’s or girls’: Other.” The duty rate will be 15.% ad valorem. The textile quota 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, 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.


Robert B. Swierupski

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