The tariff classification of a costume from Mexico.

NY J82813 April 14, 2003 CLA-2-61:RR:NC:3:353 J82813 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 costume from Mexico. Dear Ms. Rogalski: In your letter dated March 25, 2003 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style 1126 is a Mystic Maiden Costume consisting of a long dress and headpiece. The garment is made of knit 100% polyester fabric and has long net sleeves, elastic at the neckline and an attached belt. The dress has raw edges at the bottom and neckline. The headpiece is net and it is triangular in shape with string ties. The individual pieces of the costume, the headpiece and the dress, are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by 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 1126 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…dresses…knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s.” The general duty rate will be 16.1% ad valorem. Style 1126 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. 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