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NY I88365




December 13, 2002

CLA-2-61: RR: NC: 3:353 I88365

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 set from Mexico.

Dear Ms. Rogalski:

In your letter dated November 5, 2002, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 1558 Charmed (witch) is a girl’s costume set. The costume consists of a synthetic fiber dress. The dress features a round neckline with self piping, a wide raw edge collar printed with stars and moons, long sheer sleeves with unfinished edges, and the bottom of the dress has a raw scalloped hem. The set also features a synthetic fiber witch hat.

GRI 3(b) is applicable when the goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material component which gives them their essential character.” In this case, the dress imparts the essential character of the set

The applicable subheading for style 1558 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for woman’s pr girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . ., knitted or crocheted: dresses: of synthetic fibers: other, girls’. The 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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