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NY K81004

January 14, 2004
CLA-2-61:RR:NC:3:353 K81004


TARIFF NO.: 6104.43.2020; 6114.30.3070

Ms. Colleen O’Shea-Moran
Jo-Ann Stores Inc.
5555 Darrow Road
Hudson, OH44236

RE: The tariff classification of costumes from Taiwan.

Dear Ms. O’Shea-Moran:

In your letter dated December 22, 2003, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted two samples. Style W-0960-00 Sorceress Dress, is a woman’s costume. The well-made floor length dress is constructed of a100% polyester velveteen knit fabric. The dress features a finished V neckline, large internal foam collar with sewn on sequins creating a spider web effect, long sleeves with saw-tooth raw edges and a saw-tooth raw edged bottom.

Style 5157037 is a Royal King Costume. The robe is made of 100% polyester knit fabric. The well-made uni-sex garment features finished lame cuffs, finished collar and an over-locked stitched bottom. Also featured is a front panel that is sewn to the robe and has a hook and loop front neck closure and sewn on trimming. The costume also has a 100% polyester knit hat with a cuff and glued on feathers.

The individual pieces of the Royal King Costume, the hat 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 style W-0960-00 will be 6104.43.2010, 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, woman’s. The duty rate will be 16 percent ad valorem.

The applicable subheading for style 5157037 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 14.9 percent ad valorem.

Style W -0960-00 falls within textile category designation 636. Style 5157037 falls within textile category designation 659. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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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