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NY K89074




October 12, 2004

CLA-2-61:RR:NC:3:353 K89074

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020: 6204.43.4040

Ms. Cassie McKinnon
Target Customs Brokers, Inc.
1000 Nicollet Mall, TPN-0430
Minneapolis, MN 55403

RE: The tariff classification of four costumes from China.

Dear Ms. McKinnon:

In your letter dated September 8, 2004, on behalf of Target Stores, Inc., you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted five samples. Style 0665342A1 Girl’s Dress up Costume, is a children’s costume. The well-made costume consists of a knit 100% polyester knit fabric dress. The dress features one inch wide shoulder straps with over lock stitching, sequins stitched on the straps and the front of the neckline, an over lock stitched back opening with two hook and loop tab closures and a fringed bottom. The dress also features, a woven two-piece cape-like peplum extending from the neckline to the waist area trimmed with sewn on marabou feathers. The costume also features a plastic bead and star necklace.

Style 0665354A1 Girl’s Dress Up Costume, is a children’s costume. The well-made costume consists of a 100% polyester fabric dress. The dress features a man-made knit top with a scoop neckline, a mesh overlay with a high ruffled neck, mesh long sleeves, a butterfly emblem sewn to the waist and an over lock stitched back opening with two hook and loop tab closures. The waist has lengthwise alternate strips of knit and woven fabric forming the skirt. The hem features over-lock stitching. The costume also features a plastic tiara, ring, earrings and glamour shoes. The essential character of the dress is imparted by the knit fabric portions.

Style 0665402A1 Girl’s Dress up Costume in a box, is a children’s costume. The well-made costume as stated by you consists of a 100% polyester woven dress. Further exam by this office reveals the dress to be made of a warp knit polyester fabric. The dress features a ruffled collar, short puffed sleeves, an elasticized waist, a peplum and a mesh overskirt. The costume also features knit man-made fabric gloves, a tiara, two rings, plastic earrings, a wand and plastic glamour shoes. Style 0665353A1 Girl’s Dress up Costume, is a children’s costume. The well-made costume as stated by you consists of a 100% polyester woven dress. Further exam by this office reveals the dress to be made of a knit polyester fabric. The dress features a scoop neckline with a mesh ruffled collar, mesh sleeves, an over lock stitched back opening with two hook and loop tab closures an elasticized waist, a mesh peplum and a knit overskirt. The costume also features a tiara and plastic glamour shoes.

Style 0665349A1 Girl’s Dress Up Costume, is a children’s costume. The well-made costume consists of a 100% polyester fabric woven dress. The dress features a round neckline with sewn on marabou feathers, long sleeves with sequined bottoms, an over lock stitched back opening with two hook and loop tab closures and an over lock stitched bottom with marabou feathers sewn on the front. The costume also features two rings.

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 these cases, the dress imparts the essential character of the set.

The applicable subheading for styles 0665342A1, 0665354A1, 0665402A1 and 0665353A1 will be 6104.43.2020, 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, girls’. The duty rate will be 16 percent ad valorem.

The applicable subheading for style 0665349A1 will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . dresses: of synthetic fibers: other: other, girls’. The duty rate will be 16 percent ad valorem.

All Styles fall within textile category designation 636. 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.

Sincerely,

Robert B. Swierupski
Director,

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