The tariff classification of a costume set from China.

NY J84294 May 27, 2003 CLA-2-61:RR:NC:3:353 J84294 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Mr. Ken August Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a costume set from China. Dear Mr. August: In your letter dated April 25, 2003 you requested a classification ruling. The submitted sample is an Item 8767 & 8767H Girl’s Flapper Costume Set containing a dress, under dress, belt, gloves and headpiece. All are constructed of knit polyester fabric. The dress features a well-constructed neck with a fringe, hook and loop tab closure, and overlock stitched straps, hem and edges. The under dress features a thin elastic waist. The belt has raw edges, the long gloves feature a fringe, and the headpiece features a feather. Item 8767 will be packaged in a polybag with a printed insert card and Item 8767H will be packaged on a hanger with a printed insert card. 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 dress imparts the essential character of the set. The applicable subheading for the Item 8767 & 8767H Girl’s Flapper Costume Set will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls' suits…blazers, dresses, skirts…knitted or crocheted : Dresses: Of synthetic fibers: Other, Girl’s.” The duty rate will be 16.1% ad valorem. The textile category designation is 636. 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