The tariff classification of child’s costume from China and/or Mexico.

NY J83563 May 19, 2003 CLA-2-61:RR:NC:3:353 J83563 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Ms. Wendy Yeh Disguise, Inc. 11906 Tech Center Court Poway, CA 92064-7139 RE: The tariff classification of child’s costume from China and/or Mexico. Dear Ms. Yeh: In your letter dated April 18, 2003 you requested a classification ruling. The submitted sample, Style 1566, Werewolf Costume consists of a jumpsuit and a hood. The hood was not submitted at this time. The jumpsuit is made from knit man-made fiber fabric. The garment has a tattered bottom and wrists, long sleeves a faux fur chest, fabric tail and a back opening with a hook and loop closure. The jumpsuit is of flimsy construction. 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 Werewolf Costume, Item 1566 is precluded from classification under heading 9505. The individual pieces of the costume, the hood and the jumpsuit, 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 Werewolf Costume, Style 1566 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 rate duty rate will be 15% ad valorem. Style 1566 falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. Products of Mexico are not subject to quota and the requirement of visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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. The merchandise will be exempt from export visa and quota requirements until further notice. 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