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NY I88665




December 18, 2002

CLA-2-61: RR: NC: 3:353 I88665

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 undated letter received in this office on December 11, 2002, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 231 Rose Girl is a girl’s costume. The costume consists of a synthetic fiber dress. The dress features a V- neckline with a raw edge, long sheer sleeves with unfinished petal edges, and the bottom of the dress has a raw petal edged hem. The costume also features a large foam collar with synthetic fiber adhered on each side. The collar slips over the wearer’s head and is attached to the dress with a hook and loop tab.

The individual pieces of the costume, the collar and the coverall (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 231 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 2002 general duty rate will be 16.2 percent ad valorem. The 2003 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,

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