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NY M83457




May 25, 2006

CLA-2-62:RR:NC:N3:353 M83457

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.62.4020, 6109.90.10.0070, 6203.32.2050, 6505.90.6090

Mr. Brian White
William-Sonoma, Inc.
151 Union St., 7th Floor
San Francisco, CA 94111

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

Dear Ms. White:

In your letter dated April 26, 2006, you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample is a Frankenstein Costume consisting of a T-shirt like garment, pants, blazer and headpiece. The costume will be imported in styles 8244345, sizes 2T-3T, 8244252, 4-6 and 8244360, 7-8. The crew neck, long sleeve T-shirt like garment is made of knit 100% cotton fabric. The garment is tight fitting and not more than 200 grams per sq meter. The long pants with an elasticized waistband are made of 100% cotton woven fabric. The blazer is made of velvet 100% cotton woven fabric and has a full front button left over right closure. The Frankenstein hood like headpiece is made of knit 100% polyester fleece fabric.

The Frankenstein Costume consists of two or more garments. Note 13 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately.

Legal Note 8, to Chapter 62 of the Harmonized Tariff Schedule of the United States (HTSUS), states that garments designed for left over right closure at the front shall be regarded as men's or boys’ garments, unless the cut of the garment clearly indicates that it is designed for women or girls. In this case the blazer will be classified as boys’.

You state that you believe the costume is 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 the pants, will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’trousersTrousersOf cotton: Other: Other: Other, Trousers and breeches: Women’s: Other." The duty rate will be 16.6% ad valorem. The textile category designation is 348.

The applicable subheading for the T-shirt like garment will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “T-shirtsand similar garments, knitted or crocheted: Of cotton, Women’s or girls’: Other: Other.” The rate of duty is 16.5% ad valorem. The textile category designation is 339. The applicable subheading for the blazer will be 6203.32.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men's of boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: Of cotton: Other, Other: Boys'.” The duty rate will be 9.4% ad valorem. The textile category designation will be 333.

The applicable subheading for the headpiece will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric . . .Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The duty rate will be 20 cents per kilogram plus 7% ad valorem. The textile category designation is 659.

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/.

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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