The tariff classification of an adult costume from China.

NY J83579 May 20, 2003 CLA-2-61:RR:NC:3:353 J83579 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 an adult 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 sample will be returned to you as requested. The submitted sample, Item HWG-005-AM-3, Adult Monk Costume Set, consists of a monk’s robe and cross. The garment is made of knit 100% polyester fabric and has raw edges at the sleeves and bottom. The robe is designed with an attached hood, full front opening with hook and loop closure tabs and an attached belt. 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 Adult Monk’s Costume Set, Item HWG-005-AM-3 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 percent ad valorem. Item HWG-005-AM-3 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