The tariff classification of costumes from China.

N027549 June 3, 2008 CLA-2-61:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070 ; 6210.10.9040; 6113.00.9086 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 5762661 is a child’s Hamburger Costume constructed of velour knit polyester fabric. The well-made costume is designed to look like a hamburger and is a one-piece sleeveless upper body garment. The garment has two shoulder straps, a zipper closure, slips over the head of the wearer and extends to the mid legs of small children. It is designed to fit children of a body height exceeding 86 centimeters. Style SKU 5762752 is a child’s French Fries Costume constructed of polyester felt fabric of heading 5602, HTS. The well-made costume is designed to look like a bag of French Fries and is a one-piece sleeveless upper body garment. The sleeveless 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 garments are well-made and have styling features, finished neck and waist, sturdy seams and finished edges. The applicable subheading for Style SKU 5762661 Hamburger Costume 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 Hamburger Costume falls within textile category designation 659. The applicable subheading for Style SKU 5762752 French Fries Costume will be 6210.10.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 and 5907:of fabrics of heading 5602 or 5603: Other: other, other.” The duty rate will be 16 percent ad valorem. The French Fries Costume falls within textile category designation 659. Style SKU 5762570 is a child’s Robot Costume Set constructed of knit polyester fabric coated with compact polyurethane, a fabric of heading 5903, HTS. The well-made costume is designed to look like a Robot and is a one-piece sleeveless upper body garment. The sleeveless garment covers the torso and extends to the upper legs of small children. It is designed to fit children of a body height exceeding 86 centimeters. The set also has a soft helmet of the same fabric. 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 garment imparts the essential character of the set. The applicable subheading for Style SKU 5762570 the Robot Costume will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 and 5907: Other, other: women’s or girls’.” The duty rate will be 7.1 percent ad valorem. The Robot Costume falls 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