The tariff classification of a costume from Mexico.

NY J82818 April 15, 2003 CLA-2-61:RR:NC:3:353 J82818 CATEGORY: Classification TARIFF NO.: 6110.30.3050; 6114.30.3044 Ms. Anna Maria Salas 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 received in this office on March 25, 2003, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 134 is an Adult Male Kabuki Warrior costume. The costume features a man’s top and coveralls. The well-made knit 100% polyester pullover top features a finished V-neckline, long sleeves with raw edges and vents and a raw edged pullover bottom. The well-made 100% knit coverall has raw edged armholes, a raw edged back of the neck and raw edged pants openings. The coverall also features a finished frontal opening. The coverall also features an obi type belt with capping along the edges. Style 134 consists of two garments, a top and coverall. Note 13 of Section XI, of the HTSUSA, requires that the textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately. The applicable subheading for the top will be 6110.30.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: men’s or boys’. The general duty rate will be 32.2 percent ad valorem. The individual pieces of the coverall part of the costume, the belt and the coverall (garment), 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 coverall will be 6114.30.3044, 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: men’s or boys’: other. The general duty rate will be 15 percent ad valorem. These items are not subject quota and the requirement of a visa 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