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

NY J84271 May 21, 2003 CLA-2-61:RR:NC:3:353 J84271 CATEGORY: Classification TARIFF NO.: 6110.30.3055, 6104.63.2028, 6505.90.6090 Ms. Anna Maria Salas Rogalski Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of a child’s costume from Mexico. Dear Ms. Rogalski: In your letter dated April 17, 2003 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style 2242, Diva Angel Costume consists of a top, pants and bandana/headscarf made of knit 100% polyester fabric. The pullover top has a velour body with snake skin design sleeves and the pants are of a snake skin design and have an elastic waistband. The triangular headscarf is of the same snake skin design as the pants. Diva Angel Costume consists of two garments, a pullover and pants. 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 pullover/top will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women's or girls'.” The general duty rate will be 32.2% ad valorem. The textile category designation is 639. The applicable subheading for the pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls'…dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts…knitted or crocheted : Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other.” The general duty rate will be 28.4% ad valorem. The textile category designation is 648. The applicable subheading for the bandana/headscarf will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric…whether or not lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The general duty rate will be 22 cents per kilogram plus 7.7% ad valorem. The textile category designation is 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. 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