The tariff classification of an adult costume from Mexico.

NY I89848 January 21, 2003 CLA-2-61:RR:NC:3:353 I89848 CATEGORY: Classification TARIFF NO.: 6114.30.1020, 6104.63.2011, 6117.80.8500 Ms. Anna Maria Salas Rogalski Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of an adult costume from Mexico. Dear Ms. Rogalski: In your undated letter you requested a classification ruling. The samples will be returned to you as requested. The submitted sample, style 1121 Pirate Girl Costume, consisting of a top, pants and head tie that are made from knit polyester fabric. The top has styling, a well made collar and tattered bottom. The calf pants have a tattered bottom and a thin elastic waistband and the head tie is approximately 2” wide. The applicable subheading for the top, style 1121 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’.” The general duty rate will be 28.4% ad valorem. The textile category designation is 639. The applicable subheading for the pants, style 1121 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…trousers…knitted or crocheted: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other.” The general duty rate will be 28.4% ad valorem. The textile category designation is 648. The applicable subheading for the head tie will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted…Other accessories: Other: Headbands, ponytail holders and similar articles.” The general duty rate will be 14.7% ad valorem. Based upon international textile trade agreements products of 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