The tariff classification of a costume from Mexico.

NY I89850 January 21, 2003 CLA-2-61: RR: NC: 3:353 I89850 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 from Mexico. Dear Ms. Rogalski: In your letter dated, January 13, 2003, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 1497 Superstar is a girl’s costume. The costume consists of a knit polyester dress. The dress features a round neckline with overlock stitching which also secures a raw edged cape to the costumes neck, long raw edged sleeves, two inverted v front inserts on the “skirt” portion of the dress and a raw edged hem. The applicable subheading for style 1497 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 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