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NY I88664

December 18, 2002

CLA-2-61: RR: NC: 3:353 I88664


TARIFF NO.: 6114.30.3054

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

RE: The tariff classification of a costume from Mexico.

Dear Ms. Rogalski:

In your undated letter received in this office on December 11, 2002, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 1566 Werewolf is a children’s costume. The costume consists of a 100% polyester knit coverall. The costume features a capped neckline with a hook and loop tab closure in the back, a well-made waist, a triangular patch of fake fur on the top front, sleeves with raw saw tooth edges, raw saw tooth leg openings and a tail. The costume also features a hood with fake fur ears and a raw saw tooth edging.

The individual pieces of the costume, the hood and the coverall (garment), are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by the 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 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 2002 general duty rate will be 15.1 percent ad valorem. The 2003 general duty rate will be 15 percent ad valorem.

The product is not subject to quota or visa requirements 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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