The tariff classification of a costume and accessories from Mexico.

NY I88367 December 13, 2002 CLA-2-61:RR:NC:3:353 I88367 CATEGORY: Classification TARIFFNO.: 6110.30.3055; 6104.63.2011; 9505.90.6000 Ms. Anna Maria Salas Rogalski Disguise 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of a costume and accessories 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 135 is an “Arabian Knight” uni-sex adult costume. The item features a 100% polyester knit top. The well-made pullover top features a V-neck, with a two inch wide velvet edging with red and gold foil on the front, long sleeves with overlock elasticized ends, side vents, two inch wide printed velvet edging with red and gold foil on the front bottom and overlock stitching on the bottom of the back of the pullover. The pullover also features a sewn on sash. The costume also features knit 100% polyester knit pants. The pull on pants feature an overlock stitched elasticized waist and pant ends. The costume also includes a plastic mask that covers half of the wearer’s face. The Arabian Knight costume consists of two garments, a pullover and pants. 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 style 135 (the pullover top) will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: other: women’s or girls’. The general duty rate will be 32.4 percent ad valorem. The 2003 general duty rate will be 32.2 percent ad valorem. The applicable subheading for style 135 (the pants) will be 6104.63.2011, 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, knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: women’s: other. The general duty rate will be 28.6 percent ad valorem. The 2003 general duty rate will be 28.4 percent ad valorem. The applicable subheading for style 135 (the mask) will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The duty rate will be Free. The products from Mexico are not subject to quota and the requirement of a visa. The pants only are 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