The tariff classification of a costume from Mexico.

NY J80339 February 5, 2003 CLA-2-61: RR: NC: 3:353 J80339 CATEGORY: Classification TARIFF NO.: 6114.30.3054 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 1719 Astronaut is a children’s costume. The costume consists of a 100% polyester knit coverall. The costume features a turtle neck sewn on by overlock stitching, a hook and loop tab closure in the back, a printed space badge, belt and various space motifs on the front of the garment, one row of stitching at the waist, long sleeves with raw edges and a raw edged leg bottom. The costume also features an astronaut hood secured under the chin by a hook and loop tab closure. You stated that this costume would fit infants sized 3 –12 months. After careful inspection, which included fitting the costume on a toddler size mannequin, this costume is for Custom’s purposes judged to be a toddler sized garment. The individual pieces of the costume, the hood and the coverall (garment), are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by the 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 style 1719 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 general duty rate will be 15 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