The tariff classification of an adult costume from Mexico.

NY J82815 April 15, 2003 CLA-2-61:RR:NC:3:353 J82815 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Ms. Anna Maria Salas Rogalski Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of an adult costume from Mexico. Dear Ms. Rogalski: In your letter dated March 25, 2003 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style 199, Cyborg Costume consists of a long jacket-like garment. The long garment is made of knit 100% polyester fabric coated on the outer surface with PVC/PU that completely obscures the underlying fabric. The well-made garment with finished edges has long sleeves and a left over right hook and loop closure. The garment does not protect from the elements. The applicable subheading for style 199, Cyborg Costume will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated…plastics material which completely obscures the underlying fabric, Other.” The duty rate will be 4.2% ad valorem. 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