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NY J82812




April 14, 2003

CLA-2-61:RR:NC:3:353 J82812

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3054

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

RE: The tariff classification of a costume from Mexico

Dear Mr. Rogalski:

In your letter received in this office on March 25, 2003, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 2264 Hip Cat is a child’s costume. The costume consists of a child’s man-made knit coverall. The knit leopard printed 100% polyester coverall features a raw edged neck trimmed with marabou and over-lock stitching around the back of the neckline that fastens with a hook and loop tab closure. The coverall has a well-made waist. The sleeves are made of 100% knit nylon fabric, but also feature raw edged sleeve bottoms and a raw edged bottom of the coverall. The dress also has a tail and an attached raw edged belt that fastens in the back.

The applicable subheading for style 2264 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 general duty rate will be 15 percent ad valorem.

Style 2264 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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