The tariff classification of a costume from China.

NY J86154 June 23, 2003 CLA-2-62:RR:NC:3:353 J86154 CATEGORY: Classification TARIFF NO.: 6204.43.4040 Mr. Hiroshi Kawaguchi Kawaguchi Co., Ltd. 5-30 Komagatani, Habikino-Shi Osaka 583 Japan RE: The tariff classification of a costume from China. Dear Mr. Kawaguchi: In your letter dated May 20, 2003, you requested a classification ruling Your submitted sample, 20265, is a girls’ Dream Dazzler’s Costume. The costume consists of a 100% polyester woven dress. The dress features a neckline with over-lock stitching, woven straps with over-lock stitching, thin elasticized waist, three hook and loop tab closures on the back of the dress and a over-lock stitched bottom. The front of the dress has little lights and a battery pack sewn in the top of the dress, a sequined star switch on the front of the dress turns the lights on and off. The dress also features a knit nylon mesh cap sleeve with over-lock stitching and has a knit mesh over lay on the front bodice and a knit mesh peplum with over lock stitching over the woven dress. The dress is a mixture of well-made and flimsy features; overall the dress is considered flimsy and non-durable. The applicable subheading for style 20265 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 20265 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 20265 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