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NY K86119

May 28, 2004
CLA-2-61:RR:NC:3:353 K86119


TARIFF NO.: 6104.43.2020

Ms. Mary Berry
Elan-Polo, Inc.
630 Melrose Avenue
Nashville, TN 37211-2161

RE: The tariff classification of costume from China.

Dear Ms. Berry:

In your letter dated May 11, 2004, you requested a tariff classification ruling. As requested, the sample will be returned to you.

Your submitted sample is a well-made child’s “Flapper” Costume set. The knit man-made fiber dress is covered with sequins and features thin elasticized shoulder straps, a partial back opening with a snap closure, a boa feather embellishment sewn on the front and back neckline and the bottom of the dress obscuring the edges. The set also consists of a string of fake pearls and a man-made fiber fabric sequin headband with a feather embellishment.

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 dress imparts the essential character of the set.

You suggested classification of this item in chapter 95, HTS, as a flimsly made costume. However, the construction of the item is well-made with a turned and finished neckline, well-made snap closure, bottom hem is turned, finished and covered with maribou and a well-made maribou embellishment at the neckline.

The applicable subheading for the “Flapper” costume will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other 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 percent ad valorem.

The “Flapper” costume falls within textile category designation 636. 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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