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NY J80332





February 3, 2003

CLA-2-61:RR:NC:3:353 J80332

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020, 6114.30.3070

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

RE: The tariff classification of a child’s costume from Mexico.

Dear Ms. Rogalski:

In your letter dated January 16, 2003 you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, style 2154 is a Little Red Riding Hood Costume consisting of a dress and a cape. Both garments are made of knit 100% polyester fabric. The dress is styled with faux laces at the front, a well constructed waist and all raw edges including the neckline that has a hook and loop closure at the back. The cape with all raw edges has an attached hood and full front opening with a hook and loop closure.

The Little Red Riding Hood Costume, style 2154 consists of two garments, a dress and cape. Note 13 of Section XI, of the HTSUSA, requires that the textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately.

The applicable subheading for the Little Red Riding Hood Costume dress, style 2154 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear); knitted or crocheted, dresses, of synthetic fibers, other, girls'. The general rate of duty will be 16.1% ad valorem. The textile category designation is 642.

The applicable subheading for the Little Red Riding Hood Costume cape 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 general rate of duty will be 15% ad valorem. The textile category designation is 659.

Based upon international textile trade agreements products of Mexico are not 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. 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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