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NY M81170




April 7, 2006

CLA-2-61:RR:NC:3:353 M81170

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070

Ms. Brian White
Williams-Sonoma, Inc.
151 Union Street – 7th Floor
San Francisco, CA 94111

RE: The tariff classification of costumes from China.

Dear Mr. White:

In your letter dated March 6, 2006, on behalf of Pottery Barn Kids, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted three samples. Style FA06-3059 is a child’s Owl Costume Set constructed of plush knit polyester fabric. The well-made costume is designed to look like an owl and consists of a two garments; a one-piece sleeveless upper body garment that covers the torso and extends to the upper legs of small children. It is designed to fit children of a body height exceeding 86 centimeters. The second item is a cape-like attachment that represents feathers and is attached with hook and loop closures to the one-piece garment. The one-piece garment has styling features, a well-made neck, seams, elasticized bottom, zipper closure and finished arm, closure, collar and bottom hem edges. The cape-like garment has styling features, a well-made neck and finished closure and bottom hem edges. The costume set also features owl ear headband and mask.

Style FA06-3051 is a child’s Ladybug Costume Set constructed of plush knit polyester fabric. The well-made costume is designed to look like an ladybug and consists of a two garments; a one-piece long sleeve upper body garment that covers the torso and extends to the upper legs of small children. It is designed to fit children of a body height exceeding 86 centimeters. The second item is an outer attachment that represents bug wings and is attached with elastic and fabric loops to the wearer’s arms. The one-piece garment has styling features, a well-made neck, seams, elasticized bottom, zipper closure and finished arm, closure, collar and bottom hem edges. The wing-like garment has styling features, a well-made neck and finished closure and bottom hem edges. The costume set also features a bug antenna headband.

Style 6838197 is a child’s Pumpkin Costume constructed of plush knit polyester fabric. The well-made costume is designed to look like a pumpkin and is a one-piece sleeveless upper body garment with a separate beret that looks like the top of a pumpkin. The garment covers the torso and extends to the upper legs of small children. It is designed to fit children of a body height exceeding 86 centimeters. The garment has styling features, a well-made neck, seams, elasticized bottom, button closure and finished arm, closure, collar and bottom hem edges.

In regard to styles FA06-3059 Owl Costume Set and FA06-3051 Ladybug Costume Set; GRI 3(b) is applicable when 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 or component which gives them their essential character.” In this case, the garments impart the essential character of the set.

The individual pieces of style 683197 Pumpkin Costume 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.

You state that you believe the costumes are properly classified under heading 9505 as a “festive article.” Costumes are considered “fancy dress.” The Court of Appeals ruled on the classification of costumes in its decision in Rubie’s Costume Co. v. United States, slip op 02-1373 (Fed. Cir. Aug. 1, 2003). The decision stated that all flimsy, non-durable textile costumes that are not ordinary articles of apparel are classified under 9505.90.6000 (flimsy); all textile costumes that do not meet flimsy, non-durable standards (well made), or are ordinary articles of apparel are classified in chapters 61 or 62. Your costumes are well made.

The applicable subheading for all styles will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls’. The duty rate will be 14.9 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

All styles fall within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item.

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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