The tariff classification of a child’s unisex costume from Mexico

NY I88673 January 2, 2003 CLA-2-61:RR:NC:3:353 I88673 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Ms. Anna Maria Salas Rogalski Disguise 11906 Tech Center Ct. Poway, CA 920647139 RE: The tariff classification of a child’s unisex costume from Mexico Dear Ms. Salas Rogalski: In your undated letter you requested a classification ruling. The submitted sample, Style 2150, Insectidroid Costume consists of one-piece garment with legs, a finished neckline, raw edges at the bottom and arms and a hook and loop closure at the back. The coverall- style garment is made of knit man-made fiber fabric. The costumes also has a mask with an elastic at the back. The individual pieces of the costume, the one-piece garment and the mask, are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the garment imparts the essential character. The applicable subheading for the Insectidroid costume, Style 2150 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, Women’s or girls’: Other.” The general duty rate will be 15.1% for 2002 and 15% ad valorem for 2003. Style 2150 falls within textile category designation 659. Based upon international textile trade agreements products of Mexico are 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). The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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