The tariff classification of a costume from Mexico.

NY I89845 January 21, 2003 CLA-2-61: RR: NC: 3:353 I89845 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 from Mexico. Dear Ms. Rogalski: In your letter dated January 13, 2002, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 132 Tropicana Anna is a woman’s costume. The costume consists of a well-made polyester knit dress. The dress features a round neckline with self-piping and a self-tie back closure, a wide raw edge ruffled collar. The sleeveless dress has unfinished armholes, a well-constructed elasticized waist and wide rows of asymmetrical ruffles on the bottom of the dress with a raw hem. The costume also features a raw edged sash and a polyester turban. The individual pieces of the costume, sash, turban and the dress (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 132 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for woman’s pr girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . ., knitted or crocheted: dresses: of synthetic fibers: other, women’s. The general duty rate will be 16.1 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division