The tariff classification of a costume set from Mexico.

NY I88669 December 18, 2002 CLA-2-61: RR: NC: 3:353 I88669 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Ms. Anna Maria Sales Rogalski Disguise 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of a costume set from Mexico. Dear Ms. Rogalski: In your undated letter received in this office on December 11, 2002, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 1567 Little Feather is a children’s costume set. The costume consists of a 100% polyester knit coverall. The costume features a finished neckline with a hook and loop tab closure in the back, layered fringe at the neckline, an elasticized waist, fringe on the waist, short sleeves with raw edges, and raw edged leg openings. The set also features a headband with feathers. 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 coverall imparts the essential character of the set The applicable subheading for style 1567 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 2002 general duty rate will be 15.1 percent ad valorem. The 2003 general duty rate will be 15 percent ad valorem. The product is not subject to quota or visa requirements from Mexico. 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