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NY N010314




May 17, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.43.0091, 6114.20.0060

Ms. Leah D. Cantero
William-Sonoma, Inc.
151 Union St., 7th Floor
San Francisco, CA 94111

RE: The tariff classification of unisex adult and children’s costumes from China.

Dear Ms. Cantero:

In your letter dated April 20, 2007, on behalf of Pottery Barn Kids, you requested a classification ruling. The samples will be returned to you.

Two samples were submitted with your request.

Style Parent SKU 9524596, Adult Vampire Costume consists of a cape made of woven 97% polyester/3% spandex fabric. The full length cape is fully lined and has a full front opening with a trimmed hook and loop closure at the neck. The garment has a trimmed large collar that can be worn as a stand-up collar.

Style SKU Parent 9537952, Children Vampire Costume is identical in fabric content and styling to the Adult Vampire Costume.

Style Parent SKU 9524661, Adult Sorcerer Costume Set consists of a cape and sorcerer-style hat made of knit 80% cotton/20% polyester fabric. The full length garment has a very large collar, embellishments at the bottom, slits for the arms and a full front opening with aright over left button closure. The cape does not protect from the elements.

Style Parent SKU 9499922, Children’s Sorcerer Costume Set consists of a coat-like garment and sorcerer- style hat made of knit 80% cotton/20% polyester fabric. The garment has long sleeves, large collar, embellishments at the bottom and a full front opening with a right over left button closure. The coat does not protect from the elements.

General Rule of Interpretation (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 cape for the Adult Sorcerer and the coat-like garment for the Children’s Sorcerer imparts the essential character of the set.

The above costumes are well made with finished neck, edges, styling and embellishments.

  The applicable subheading for Styles Parent SKU 9524596, Adult Vampire Costume and Parent SKU 9537952, Children Vampire Costume will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tracks suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other.” The duty rate will be 16%. The textile category designation is 659.

The applicable subheading for Styles Parent SKU 9524661, Adult Sorcerer and Parent SKU 9499922 Children Sorcerer Costume Sets will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of cotton, Other: Women's or girls'.” The rate of duty will be 10.8% ad valorem. The textile category designation is 359.

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/.

With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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