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NY J80333




January 31, 2003

CLA-2-61:RR:NC:3:353 J80333

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3035, 6104.53.2020, 6117.80.9540

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

RE: The tariff classification of an adult 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 1187 is a Ol’ West Cowgirl Costume consisting of well made vest, skirt and cuffs. The vest is made from knit 100% polyester fabric and the skirt and cuffs are made of warp knit 100% polyester fabric. The vest has a finished neck and edges except for the arm holes and a full front opening without a closure. The skirt has sewn-on fringe at the bottom, faux pockets and a finished waist with a hook and loop side closure with a tie. The cuffs have sewn-on fringe.

The Ol’ West Cowgirl Costume , style 1187, consists of two garments, a vest and skirt. 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 vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters(vests)knitted or crocheted: Other: Other: Other, Other: Vests, other than sweater vests: Women’s or girls’.” The general duty rate will be 32.2% ad valorem. The textile category designation is 659.

The applicable subheading for the skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’skirtsknitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Women’s.” The general duty rate will be 16.1% ad valorem The textile category designation is 642.

The applicable subheading for the cuffs will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crochetedOther accessories: Other: Other, Of man-made fibers: Other. The general rate of duty will be 14.7% 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 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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