The tariff classification of costume from Taiwan.

NY I88618 December 16, 2002 CLA-2-61:RR:NC:3:353 I88618 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Ms. Sandy DeVore Pumpkin Masters, Inc. 1905 Sherman Street Tenth Floor Denver, CO 80203 RE: The tariff classification of costume from Taiwan. Dear Ms. DeVore: In your letter dated November 15, 2002, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 006-0242 (size small) is a girls’ “Sassy Witch” costume. The costume consists of a 100% polyester knit dress. The dress features a round neck with overlock stitching, short sleeves with unhemmed “saw tooth” bottoms and an unhemmed “saw tooth” bottom of the dress. The costume has a witch hat, striped orange and black knee-hi socks and a belt. The front of the belt is made of foam, covered on both sides with knit polyester fabric the bottom of the foam portion features fiber optic lights that are wired to a battery pack that clips on the wearer’s clothing. The back of the belt has raw edge knit 2 1/2 inch wide ties and the bottom front of the belt has a knit polyester unhemmed “saw tooth” edging sewn on by a row of single stitches. The costume will also be imported as Styles 006-0243 (size medium) and 006-0244 (size large). The individual pieces of the costume, the hat, socks, belt and the dress (garment), are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the dress imparts the essential character. The applicable subheading for styles 006-0242, 006-0243 and 006-0244 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 2002 duty rate will be 16.2 percent ad valorem. The 2003 duty rate will be 16.1 percent ad valorem. Styles 006-0242, 006-0243 and 006-0244 fall 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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. Styles 006-0242, 006-0243 and 006-0244 are being classified in accordance with the Court of International Trade decision in Rubie’s Costume Company v. United States, No.99-06-00388, Slip Op.02-14, (CIT Feb.19, 2002). The case has been appealed. The merchandise will be exempt from export visa and quota requirements until further notice. See Federal Register, June 25, 2002 (Volume 67, Number 122, Page 42760). 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, National Commodity Specialist Division