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NY J82810

April 14, 2003

CLA-2-61:RR:NC:3:353 J82810


TARIFF NO.: 6110.30.3055; 6104.63.2060

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

RE: The tariff classification of a costume from Mexico.

Dear Ms. Rogalski

In your letter received in this office on March 25, 2003, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 2260 is a children’s Hoop Star costume. The costume features a child’s top and pants. The knit 100% polyester mesh pullover top resembles a basketball jersey. The sleeveless top features a over-lock stitched neck that attaches to a raw edged cape. The armhole openings have raw edges and the bottom of the shirt is raw edged. The word “HOOP” and a star are printed on the front of the shirt. The 100% polyester knit shorts feature a thin elasticized waistband and over-lock stitching at he waist and raw edged bottom of the legs.

Style 2260 consists of two garments, a top 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 top 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: of man-made fibers: other: other: other, other: women’s or girls’. The general duty rate will be 32.2 percent ad valorem.

The applicable subheading for the shorts will be 6104.63.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers . . ., knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, shorts: girls’: other. The general duty rate will be 28.4 percent ad valorem.

These items are not subject quota and the requirement of a visa from Mexico.

The 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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