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NY J82817




April 14, 2003

CLA-2-61: RR: NC: 3:353 J82817

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070

Ms. Anna Maria Salas
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92084

RE: The tariff classification of a costume from Mexico.

Dear Ms. Salas:

In your letter dated, March 25, 2003, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 2257 Tombstone Costume is a children’s one piece costume made of 100% polyester knit fabric. The costume appears to be a one piece undertaker type coverall, except the legs are not sewn together. The neck opening, ends of sleeves and bottom of item all have raw edges.

The applicable subheading for style 2257 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 duty rate will be 15 percent ad valorem.

This 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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