The tariff classification of a costume set from Mexico.

NY I88368 December 13, 2002 CLA-2-61: RR: NC: 3:353 I88368 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Anna Maria Salas Rogalski Disguise 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of a costume set from Mexico. Dear Ms. Rogalski: In your undated letter, received in this office on November 19, 2002, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 1123 “Fortune Teller” is a woman’s costume set. The costume consists of a knit synthetic fiber dress. The panne velvet dress features a deep V- neckline with raw edges, a lace overlay on the front top of the dress with raw edges, long lace sleeves with unfinished edges, and the bottom of the dress has a raw hem and slits. The set also features a scarf of synthetic knit lame fabric, a waist wrap of synthetic knit lame fabric, a plastic pin and tarot cards. 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 dress imparts the essential character of the set The applicable subheading for style 1123 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for woman’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . ., knitted or crocheted: dresses: of synthetic fibers: other, woman’s. The general duty rate will be 16.2 percent ad valorem. The 2003 general duty rate will be 16.1 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division