The tariff classification of a costume set from China.

NY J83567 May 6, 2003 CLA-2-62:RR:NC:3:353 J83567 CATEGORY: Classification TARIFF NO.: 6211.43.0020 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a costume set from China. Dear Mr. Hoffacker: In your letter dated April 22, 2003, on behalf of Big Lots Stores, Inc., you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style HWG-006-KB-1 Kid’s Halloween Clown Costume is a 100% polyester coverall. The coverall has an over-locked stitched neckline with over-locked stitched ruffles, an over-locked stitched back opening secured with hook and loop tab closures. The coverall also has thin elasticized sleeve and leg openings with over-locked stitched bottoms. You state the fabric is woven. Examination of the garment reveals it is constructed of both knit and woven polyester fabric. Neither imparts the essential character of the garment, which will be classified using GRI 3 (c), under the heading, which occurs last in numerical order in the HTS. The costume also has a conical clown hat with a pompom, attached curly red fake hair, an elasticized chin-strap and a foam rubber clown nose. 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 coverall imparts the essential character of the set. The applicable subheading for style HWG-006-KB-1 will be 6211.43.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garment’s, women’s or girls’: of man-made fibers, other: girls’. The duty rate will be 16.1 percent ad valorem. Style HWG-006-KB-1 falls within textile category designation 237. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. Style HWG-006-KB-1 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