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NY I88668




December 18, 2002

CLA-2-61: RR: NC: 3:353 I88668

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3054

Ms. Anna Maria Sales Rogalski
Disguise
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of a costume set from Mexico.

Dear Ms. Rogalski:

In your undated letter received in this office on December 11, 2002, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 2149 Toucan is a children’s costume set. The costume consists of a 100% polyester knit coverall. The costume features a capped neckline with a hook and loop tab closure in the back, dolman sleeves with raw edges, and raw edged leg openings. The set also features a “toucan head” visor with an elastic band to secure it on the wearer’s head.

The individual pieces of the costume, the visor and the coverall (garment), are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by the application of GRI 3(b) according to the component that imparts the essential character. For this item, the garment imparts the essential character.

The applicable subheading for style 2149 will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: other, coveralls, jumpsuits and similar apparel: women’s or girls’: other. The 2002 general duty rate will be 15.1 percent ad valorem. The 2003 general duty rate will be 15 percent ad valorem.

The product is not subject to quota or visa requirements from Mexico.

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 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,

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