The tariff classification of a costume set from Mexico.

NY I88366 December 13, 2002 CLA-2-61:RR:NC:3:353 I88366 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Anna Maria Salas Rogalski Disguise 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of a costume set from Mexico. Dear Ms. Salas Rogalski: In your undated letter, received in this office on November 19, 2002, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 1131 Barrister is an adult costume set. The costume consists of a robe. The robe is made of 100% polyester knit material. The robe is put on over the head. It features a round neckline that has an approximately eight-inch long raw edge frontal opening with a tie closure, long sleeves with raw edges and a raw edged bottom. The set also features a raw edged cravat and a vinyl wig. GRI 3(b) is applicable when the goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material component which gives them their essential character.” In this case, the robe imparts the essential character of the set. The applicable subheading for style 1131 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 15.1 percent ad valorem. The 2003 general duty rate will be 15 percent ad valorem. Style 1131 from Mexico is 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, National Commodity Specialist Division