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NY K86684

June 28, 2004
CLA-2-61:RR:NC:3:353 K86684


TARIFF NO.: 6104.43.2020

Mr. Armando Rivas
One Geoffrey Way
Wayne, New Jersey 07470-2030

RE: The tariff classification of a costume set from Hong Kong.

Dear Mr. Rivas:

In your letter dated June 9, 2004 you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample is a unisex child’s costume. Item 319964 Pop Star Costume Set consists of a halter-style faux sequin dress, faux microphone, plastic shoes, wig, eyeglasses and plastic jewelry. The dress is made of knit polyester fabric with a woven lining.

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.

The applicable subheading for the Pop Star costume, item 319964 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’Dresses: Other, Girls’." The duty rate will be 16% ad valorem. The textile category is 636.

Based upon the international trade agreements products of Hong Kong 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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