The tariff classification of costumes from China.

N027441 June 3, 2008 CLA-2-61:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6114.30.2010; 6104.53.2020; 6114.30.3070; 9615.19.6000 Ms. Leah D. Cantero Williams-Sonoma, Inc. 151 Union Street Ice House One 7th floor San Francisco, CA 94111 RE: The tariff classification of costumes from China. Dear Ms. Cantero: In your letter dated April 29, 2008, on behalf of Pottery Barn Kids, you requested a classification ruling. As requested, the samples will be returned to you. You have submitted three samples. Style SKU 5762406 is a child’s Sunflower Tutu Costume consisting of a bodyshirt, skirt, cloak and headband. The well-made long sleeved bodyshirt is constructed of 80% nylon and 20% spandex knit fabric and features a three snap closure at the crotch. The well-made skirt has an enclosed elasticized waist band, a polyester woven lining and multiple knit nylon net layers. The cape is constructed from a double layer knit nylon net fabric and has sewn on floral embellishments. The rigid plastic headband is covered with textile material and a textile flower. The garments are well-made and have styling features, finished neck and waist, sturdy seams and finished edges. The Sunflower Tutu 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 style SKU 5762406 bodyshirt will be 6114.30.2010 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: of man-made fibers: bodysuits and bodyshirts, of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread.” The duty rate will be 32 percent ad valorem. The textile designation is 659. The applicable subheading for style SKU 5762406 skirt will be 6104.53.2020 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: skirts and divided skirts: of synthetic fibers: other: other, girls’.” The duty rate will be 16 percent ad valorem. The textile designation is 642. The applicable subheading for style SKU 5762406 cape will be 6114.30.3070 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: of man-made fibers: other: other: women’s or girls’.” The duty rate will be 14.9 percent ad valorem. The textile designation is 659. The applicable subheading for style SKU 5762406 headband will be 9615.19.6000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like: hair pins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: combs, hair-slides and the like: other: other.” The duty rate will be 11 percent ad valorem. Style SKU 5762588 is a child’s Hot Dog Costume constructed of velour knit polyester fabric. The well-made costume is designed to look like a hot dog and is a one-piece sleeveless upper body garment. The garment covers the head, torso and extends to the mid legs of small children. It is designed to fit children of a body height exceeding 86 centimeters. The garment has styling features, a well-made neck, seams, hook and loop strip full back closure and finished arm, closure, and bottom hem edges. Style SKU 5761713 is a child’s Banana Costume constructed of velour knit polyester fabric. The well-made costume is designed to look like a banana and is a one-piece sleeveless upper body garment. The garment covers the head, torso and extends to the upper legs of small children. It is designed to fit children of a body height exceeding 86 centimeters. The garment has styling features, a well-made neck, seams and finished arm and bottom hem edges. The applicable subheading for the Hot Dog and Banana Costumes will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls’. The duty rate will be 14.9 percent ad valorem. The Hot Dog and Banana Costumes fall within textile category designation 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/. 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, National Commodity Specialist Division