The tariff classification of a costume from Mexico.

NY J82814 April 15, 2003 CLA-2-61:RR:NC:3:353 J82814 CATEGORY: Classification TARIFF NO.: 6104.43.2010 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 1480, Pirate Maiden is a child’s costume consisting of a dress, belt and headband. The dress is made of knit 100% polyester fabric. The short dress has long sleeves, elastic at the neckline and a tattered bottom. The garment has raw edges at the bottom, sleeves and neckline. The applicable subheading for style 1480 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. The individual pieces of the costume, the belt, headband 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. Style 1480 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