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NY L84228

July 20, 2005

CLA-2-61:RR:NC:3:353 L84228


TARIFF NO.: 6104.43.2020

Ms. Leah C. Navidad
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of costume from China.

Dear Ms. Navidad:

In your letter dated April 14, 2005, you requested a classification ruling. As requested the sample will be returned to you. This ruling was delayed pending Customs laboratory analysis of the top front portion of the dress.

Your submitted sample, style 5853 Stella Deluxe is a children’s costume set. The well-made costume consists of a knit man-made fiber fabric dress. The top front panel is constructed of a bottom layer of 92% polyester, 8% spandex fabric covered with a middle layer of metallic coating and a top layer of clear plastic film, which is a fabric of heading 5907. The entire back of garment and the front skirt is constructed of knit 100% polyester fabric. The front overskirt and cuffs are constructed of knit 70% nylon and 30% polyester fabric and the final front overskirt and sleeves are constructed of knit 100% polyester netting. The dress has styling features, well-made waist and sewn on embellishments. The set also contains fabric wings, headband and boot covers.

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.

Although the front panel is constructed of a fabric of heading 5907, the remaining panels of the dress are made of knit synthetic fabric of chapter 60. Therefore, the garment is not made up of fabric of heading 5903, 5906 or 5907, HTS.

The applicable subheading for style 5853 Stella Deluxe Costume Set will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for 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.

Style 5853 falls within textile category designation 636. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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