The tariff classification of a costume set from Mexico.

NY I89849 January 21, 2003 CLA-2-61: RR: NC: 3:353 I89849 CATEGORY: Classification TARIFF NO.: 6104.43.2020 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 letter dated January 13, 2002, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 2254 Chick-Ita is a girl’s costume set. The costume consists of a well-made polyester knit dress. The dress features spaghetti straps, a well-constructed waist and wide rows of ruffles on the bottom of the dress with a raw hem. The set also features polyester ruffled arm cuffs. The individual pieces of the costume, arm cuffs 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 2254 will be 6104.43.2020, 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, girls’. 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