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NY K84234

April 1, 2004
CLA-2-61:RR:NC:3:353 K84234


TARIFF NO.: 6104.53.2020

Ms. Lorainne Aldinger
Rite Aid Corp.
P.O. Box 3165
Harrusburg, PA 17105

RE: The tariff classification of costume sets from China.

Dear Ms. Aldinger:

In your letter dated March 15, 2004 you requested a classification ruling. The samples will be returned to you as requested.

Four styles of children’s ballerina with wings costumes sets were submitted with your request. Styles 7P102, 7P105, 7P106, 7P107 consists of a skirt, faux ballerina slippers, headband, wings and wand. The skirts of the costume sets have two layers of fabric and are joined together at the waist by an overlock stitch. The skirts are considered to be well made.

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 skirt of each costume imparts the essential character of the set.

The applicable subheading for the costumes sets, styles 7P102, 7P105, 7P106 and 7P107 will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other: Girls’. The rate of duty will be 16%. The textile category designation is 642.

Based upon international textile trade agreements products of China 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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