The tariff classification of a costume set from China and Taiwan.

NY J80192 January 27, 2003 CLA-2-61:RR:NC:3:353 J80192 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Ken August Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a costume set from China and Taiwan. Dear Mr. August: In your letter dated January 14, 2003 you informed this office that Item 8874 Scream Costume set has been redesigned so that it is flimsy and non-durable. In fact, the National Import Specialist visited your premises at 1115 Broadway, New York, NY, on January 7, 2003 and examined the redesigned costume. He confirmed that all edges are either overlock stitched or raw, there is a string tie closure, and the item is considered flimsy and non-durable. This ruling, reflecting the redesign, replaces ruling NY H88722, dated March 21, 2002. Style 8874 is a children’s “Scream” Costume set. The costume consists of a robe-style garment with a hood constructed of 100% polyester fabric with a matching sash and plastic “Scream” mask. The garment features overlock stitched or raw edges and the item has a string tie closure. Style 8874 is packaged in a poly-bag. Style 8874H is the same item packaged on a hanger. GRI 3(b) is applicable when the 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 component which gives them their essential character.” In this case, the garment imparts the essential character of the set. The applicable subheading for styles 8874 and 8874H will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.” The duty rate will be 15% ad valorem. This merchandise is 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