The tariff classification of a costume from Mexico.

NY I89846 January 16, 2003 CLA-2-61:RR:NC:3:353 I89846 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Ms. 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 undated letter you requested a classification ruling. The samples will be returned to you as requested. The submitted sample, Style 1559, Buttercup is a child’s Costume Set consisting of a dress, wings and antenna. The garment is made from knit polyester fabric and has long sleeves, a finished neckline with piping and a opening at the back with a hook and loop closure. The bottom of the garment and sleeves have raw edges. The wings and antenna are made of a plastic material. 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 Style 1559 the Buttercup Costume Set will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girl’s…dresses…knitted or crocheted: Dresses: Of synthetic fibers: Other: Girls’.” The general duty rate will be 16.1% ad valorem. Style 1559 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. The merchandise will be exempt from export visa and quota requirements until further notice. 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