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NY I88192

November 25, 2002

CLA-2-62:RR:NC:3:353 I88192


TARIFF NO.: 6110.30.3055

Ms. Anna Maria Salas Rogalski
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of a costume set from Mexico.

Dear Ms. Rogalski:

In your letter dated October 24, 2002, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 5754 is a children’s costume set. The costume consists of a 100% polyester knit pullover. The “Commander Riker” costume features a keyhole self-capped neckline, long sleeves, even though the garment bottom and bottom of sleeves are raw, this garment is considered well-made. The set also features an over the head dickie.

GRI 3(b) is applicable when the goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material component which gives them their essential character.” In this case, the pullover imparts the essential character of the set

The applicable subheading for style 5754 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: other: other: other, other: women’s or girls’. The general duty rate will be 32.4 percent ad valorem.

The product is not subject to quota and the requirement of 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.


Robert B. Swierupski

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