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NY I88675




January 2, 2003

CLA-2-61:RR:NC:3:353 I88675

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020

Ms. Anna Maria Salas Rogalski
Disguise
11906 Tech Center Ct.
Poway, CA 92064-7139

RE: The tariff classification of child’s costume from Mexico.

Dear Ms. Salas Rogalski:

In your undated letter you requested a classification ruling.

The submitted sample, style 2152, Jackie Lantern consists of a dress, hat and belt with a pouch. The dress is made of knit man-made fiber fabric. The garment has a well made finished neckline, raw edges at the bottom and elastic at the wrists and a hook and loop closure at the back.

The individual pieces of the costume, the dress and the hat and mask, 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 the Jackie Lantern Costume, style 2152 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’dressesknitted or crocheted: Dresses: Of synthetic fibers: Girls’.” The general duty rate will be 16.2% for 2002 and 16.1% ad valorem form 2003.

Style 2152 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,

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