The tariff classification of a Child’s costume from China.

NY M83492 May 30, 2006 CLA-2-61:RR:NC:N3:353 M83492 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Mr. Brian White William-Sonoma, Inc. 151 Union St., 7th Fl. San Francisco, CA 94111 RE: The tariff classification of a 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, Styles 8261430, sizes 2T-3T, 8261448, sizes 4-6 and 8261455, sizes 7-8 consists a dress and witch hat. The long sleeve dress is composed of knit 95% nylon/5% lycra fabric with an over lay of organza panels and a zipper closure at the back. 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 dress imparts the essential character of the set. 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 Witch Costume Set, Styles 8261430, sizes 2T-3T, 8261448, sizes 4-6 and 8261455, sizes 7-8 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses…knitted or crocheted: Dresses: Of synthetic fibers: Girls’." The rate of duty will be 16% ad valorem. The textile category designation is 636. 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, National Commodity Specialist Division