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NY I88193

November 25, 2002

CLA-2-61: RR: NC: 3:353 I88193


TARIFF NO.: 6114.30.3054

Ms. Anna Maria Sales 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 1564 is a children’s costume set. The costume consists of a 100% polyester knit coverall. The “Lil’Ninja” costume features an overstitched neckline, long sleeves with unfinished edges, unfinished leg openings and an elasticized waist with overlock stitching. The set also features a headband with unfinished edges that ties around the forehead.

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 coverall imparts the essential character of the set

The applicable subheading for style 1564 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 duty rate will be 15.1 percent ad valorem.

The product is not subject to quota or visa requirements from Mexico.

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.


Robert B. Swierupski

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