The tariff classification of a costume from Mexico.

NY J80077 February 11, 2003 CLA-2-61: RR: NC: 3:353 J80077 CATEGORY: Classification TARIFF NO.: 6111.30.5040 Ms. Anna Maria Sales Rogalski Disguise Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of a costume from Mexico. Dear Ms. Rogalski: In your letter dated, January 16, 2003, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 1716 Wittle Witch is an infant’s costume. The costume consists of a 100% polyester knit fleece coverall. The costume features a hook and loop tab closure in the back, long sleeves with saw tooth edges and a saw tooth bottom. This style also features a sewn on hood with a raw edged face opening and the top of the hood forms a witch hat. You stated that this costume would fit infants sized 3 –12 months. After careful inspection, which included fitting the costume on an infant size mannequin, this costume is for Custom’s purposes judged to be an infant sized garment. The applicable subheading for style 1716 will be 6111.30.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other: other. The general duty rate will be 16.1 percent ad valorem. The product is not subject to quota or visa requirements from Mexico. 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). This case has been appealed see Federal Register, March 22, 2002 (Volume 67, Number 56, Pages 13318-13319). 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