The tariff classification of a costume set from China.

NY J83569 May 2, 2003 CLA-2-62:RR:NC:3:353 J83569 CATEGORY: Classification TARIFF NO.: 6204.43.4040 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 Lot Stores, Inc., you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style HWG-006-KB-5, is a girls’ Angel Costume. The costume consists of a 100% polyester woven dress. The dress features a round neckline with overlock stitching, long sheer sleeves with maribou at the ends and overlock stitching at the bottom of the dress. The set also features a headband with a maribou halo, angel wings that fasten onto the wearer’s back by thin elastic bands. 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 dress imparts the essential character of the set The applicable subheading for style HWG-006-KB-5 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, other: girls’. The duty rate will be 16.1 percent ad valorem. Style HWG-006-KB-5 falls within textile category designation 636. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. . Style HWG-006-KB-5 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