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NY M83490




May 30, 2006

CLA-2-61:RR:NC:N3:353 M83490

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3059, 6204.63.3530, 6505.90.8090

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

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

Dear Mr. White:

In your letter dated May 1, 2006, on behalf of Pottery Barn Kids, you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample is a Knight Costume consisting of a pullover, pants and hood. The costume will be imported in Styles 8285629, sizes 2T-3T, 8285637, sizes 4-6 and 8285645, sizes 7-8.

The long sleeve pullover is composed of knit 100% polyester fabric. The garment has a jewel neckline with a hook and loop closure on the side, an overlay of mesh fabric on the sleeves and embellishments on the front shoulders and bottom.

The long pants are composed of woven 100% polyester fabric with an overlay of mesh fabric and an elasticized waist.

The hood is composed of woven 100% polyester fabric with an overlay of mesh fabric.

The Knight 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.

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 pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Women’s or girls’.” The rate of duty will be 32% ad valorem. The textile category designation is 639.

The applicable subheading for the pants will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ trousersTrousersOf synthetic fibers: Other: Other: Other: Other: Other, Trousers and breeches: Girls’." The duty rate will be 28.6% ad valorem. The textile category is 648.

 The applicable subheading for the hood will be 6505.90.8090, 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 whether or not lined or trimmed: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The duty rate will be 18.7 cents per kilogram plus 6.8% 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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