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NY N010339





May 17, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.43.4040, 6206.90.0040, 6204.62.4051, 6217.10.9510

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

RE: The tariff classification of 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 SKU 9499773, Grim Reaper Costume consists of a long shaped dress. The dress is made of woven 100% cotton twill fabric. The garment has long sleeves an attached hood with a point and a zipper closure down the front.

The costume is well made with a finished neck edges and styling.

You suggest classification 6211.42.0081, however the garment has shaping at a waist and will be classified as a dress.

The applicable subheading Style SKU 9499773, Grim Reaper Costume will be 6204.43.4040, Harmonized Tariff schedule of the United States (HTS), which provides for "Women’s or girls’dresses(other than swimwear): Dresses: Of synthetic fibers: Other: Other, Other: Girls’". The rate of duty will be 16% ad valorem. The textile category designation is 636.

Style SKU 9495649, Pirate Costume consists of a blouse/shirt, pants and sash belt. The blouse/shirt is made woven 55% linen/45% cotton fabric. The garment has long sleeves with elastic at the wrists and a ruffled yoke. The knee length pants are made of woven 100% cotton twill fabric and have an elasticized waistband and ties at the end of each leg. The sash is made of woven 100% cotton fabric and has a fringe at each end.

The costume is well made with a finished neck, edges and styling.

The Pirate Costume consists of two or more garments. Note 14 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 14, the articles that may be packaged with the garments must also be classified separately.

      The applicable subheading for the Style 9495649 blouse/shirt will be 6206.90.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses, shirts and shirt-blouses: Of other textile fibers: Other.” The rate of duty will be 6.7% ad valorem. The textile category designation is 840. 

            The applicable subheading for Style 9495649 pants will be 6204.62.4051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s Trousers: Of cotton: Other: Other, Other: Girls’ trousers and breeches: Other: Other." The rate of duty will be 16.6% ad valorem.   The textile category is 348.   

The applicable subheading for the sash/belt will be 6217.10.9510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments or of clothing accessoriesAccessories: Other: Other, Of cotton." The duty rate will be 14.6 percent 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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