The tariff classification of a costume from Mexico or China

NY J85595 July 1, 2003 CLA-2-61:RR:NC:3:353 J85595 TARIFF NO.: 6114.30.3054, 6211.42.0081, 6402.63.3532, 6505.90.6090 Ms. Anna Maria Salas Rogalski Disguise Inc. 11906 Tech Center Court CATEGORY: Classification Poway, CA 92064 RE: The tariff classification of a costume from Mexico or China Dear Ms. Rogalski : In your letter dated June 4, 2003 you requested a classification ruling. As requested the sample will be returned to you. The submitted sample is a Style No.5889 Hulk Adult Costume consisting of a Bodysuit, “Shirt,” Pants, and Hat. The Bodysuit is constructed of knit 100% polyester fabric. It features stuffed arm, chest and leg “muscles” and a finished neck. The “Shirt” is constructed of woven 100% cotton fabric. It resembles a shirt that has been torn and ripped in many places, has a finished neck and front opening without and closure mechanism. You state the Pants are knit; however, examination reveals the pants are woven. The short Pants are constructed of woven 100% polyester fabric and feature a turned, elasticized waist and torn edges. The Hat is a balaclava-style hood and is constructed of knit 100% polyester fabric. The Style No.5889 Hulk Adult Costume consists of three garments, a Bodysuit, “Shirt” 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 Style No.5889 Hulk Bodysuit 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’.” The general duty rate will be 15% ad valorem. The textile visa designation is 659. The applicable subheading for the Style No.5889 Hulk ”Shirt” will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton, Other.” The general duty rate will be 8.2% ad valorem. The textile visa designation is 359. The applicable subheading for the Style No.5889 Hulk Pants will be 6402.63.3532, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other, Shorts: Women’s.” The general duty rate will be 28.8% ad valorem. The textile visa designation is 648. The applicable subheading for the Style No.5889 Hulk Hat 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 + 7.7% ad valorem. The textile visa designation is 659. Products of Mexico are not subject to quota or the requirement of a visa. Based upon international textile trade agreements products of China are subject to quota and the requirement of a 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 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