The tariff classification of an adult costume from Mexico.

NY I88672 December 31, 2002 CLA-2-61:RR:NC:3:353 I88672 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Anna Maria Salas Rogalski Disguise 11906 Tech Center Ct. Poway, CA 920647139 RE: The tariff classification of an adult costume from Mexico. Dear Ms. Salas Rogalski: In your undated letter you requested a classification ruling. The submitted sample, style 1125, Venetian Carnival Woman costume set consists of a dress, collar and eye mask. The garment is composed of knit velour man-made fiber fabric. The dress has long sleeves, ruffle cuffs made from tulle, shirring at the front bodice, sewn-in ties at the waist, raw neck closure and bottom, and a hook and loop closure at the back of the neck. The collar is made of nylon tulle with a front tie. GRI 3(b) is applicable when 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 or component which gives them their essential character.” In this case, the dress imparts the essential character of the set. The applicable subheading for the Venetian Carnival Woman costume set, style 1125 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…dresses…knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s.” The general duty rate for 2002 will be 16.2% and 16.1% ad valorem for 2003. Style 1125 falls within textile category designation 636. Based upon international textile trade agreements products of Mexico are not subject to quota and the requirement of a visa. 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