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

NY J83264 May 5, 2003 CLA-2-61:RR:NC:3:353 J83264 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Anna Maria Salas Rogalski Disguise 11906 Tech Center Ct. Poway, CA 92064-7139 RE: The tariff classification of a child’s costume from Mexico. Dear Ms. Salas Rogalski: This replaces ruling NY I88674, dated January 2, 2003. In that ruling, style 1569 Costume was considered to be well-made and subject to quota and the requirement of a visa. You have now redesigned the style 1569 Costume so that it is flimsy, non-durable and not subject to quota or the requirement of a visa. The ruling that follows reflects the redesign and change on quota and visa status. The submitted sample, style 1569 is a Poncho Ghost Costume consisting of a poncho constructed of made from knit man-made fiber fabric. It has an attached hood featuring marabou feather trim, a neckline that is overlock stitched, and raw tattered bottom. Regarding classification under heading 9505, Chapter 95 Note 1 (e) states that “This chapter does not cover… fancy dress, of textiles, of chapter 61 or 62.” In 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 court held that the term “fancy dress” was synonymous with “costume.” Therefore, the Poncho Ghost Costume is precluded from classification under heading 9505. The applicable subheading for the Poncho Ghost Costume, style 1569 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.” The general duty rate will be 15% ad valorem. Style 1569 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). 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