The tariff classification of a child’s costume from Mexico.

NY I89847 January 21, 2003 CLA-2-61:RR:NC:3:353 I89847 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Ms. Anna Maria Salas Rogalski Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of a child’s costume from Mexico. Dear Ms. Rogalski: In your undated letter you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, Style 1563, Bee A Trice the Bumble Bee Costume that consists of a dress. The dress is made of knit polyester fabric with long sleeves, a finished neckline with piping and a opening at the back with a hook and loop closure. The bottom of the dress and sleeves have raw edges. The applicable subheading for Style 1563, the Bee A Trice the Bumble Bee Costume will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…dresses…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The general rate of duty will be 16.1% ad valorem. Style 1563 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. 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