The tariff classification of a costume from China or Taiwan.

NY J85097 June 23, 2003 CLA-2-61:RR:NC:3:353 J85097 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Mr. Geoffrey Greenberg Creative Designs International, Ltd. 207-208 East Pennsylvania Blvd. Feasterville, PA 19053 RE: The tariff classification of a costume from China or Taiwan. Dear Mr. Greenberg: In your letter dated May 22, 2003 you requested a tariff classification ruling. No sample was provided as the National Import Specialist at a meeting with the importer previously examined the merchandise. The merchandise is an Item 61004 Disney Princess Ariel Dress that is constructed of knit man-made finer fabric. The dress features two styling features, a multi-layered skirt with peplum, and a stylized padded front panel. It also features a single stitch waistline, overlock stitch neck, rear hook and loop closure with overlock stitch edges, and single layer sleeves with raw edges. Overall, the dress is considered flimsy and non-durable. The applicable subheading for the Item 61004 Disney Princess Ariel Dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suits…dresses, skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’." The rate of duty will be 16.1% ad valorem. The textile category designation is 636. Style 61004 Disney Princess Ariel Dress 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