The tariff classification of a children’s costume from China.

NY J83573 May 7, 2003 CLA-2-61:RR:NC:3:353 J83573 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Ave. Philadelphia, PA 19153 RE: The tariff classification of a children’s costume from China. Dear Mr. Hoffacker: In your letter dated April 22, 2003, on behalf of Big Lots Stores, Inc., you requested a classification ruling. The submitted sample, Item HWG-006-KB-4, Horror Robe Costume Set consists of long robe, hood, sash and cycle. The robe, sash and hood are made from knit 100% polyester fabric. The robe is tattered at the bottom and the end of the sleeves and has a hook and loop closure at the back. The garment has raw edges and overlock stitching at the neck and back. The hood extends over the shoulders and has tattered edges. 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 robe imparts the essential character of the set. The applicable subheading for the Horror Robe Costume Set, Item HWG-006-KB-4 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. The textile category designation is 659. Item HWG-006-KB-4 falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. 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