The tariff classification of a toddler costume from Mexico.

NY J80396 February 5, 2003 CLA-2-61:RR:NC:3:353 J80396 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Disguise , Inc. Ms. Anna Maria Salas Rogalski 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of a toddler costume from Mexico. Dear Ms. Rogalski: In your letter dated January 16, 2003 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style 1717, Preppie Pattie Costume consists of a dress made of knit 100% polyester fabric. You state that the costume is 3-12 months size. Examination of the sample on a mannequin revealed that it is a toddler size. The dress has long sleeves, shirring at the waist and a well made neckline. The applicable subheading for the Preppie Pattie Costume, style 1717 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…Dresses: Other, Girls’.” The duty rate will be 16.1% ad valorem. Style 1717, Preppie Pattie Costume 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 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