The tariff classification of a textile costume from China.

N216724 May 25, 2012 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070; 6111.30.5070 Ms. Leah D. Cantero Williams-Sonoma Inc. 151 Union Street 7th Floor San Francisco, CA 94111 RE: The tariff classification of a textile costume from China. Dear Ms. Cantero: In your letter dated April 24, 2012, you requested a tariff classification ruling. The submitted sample, identified as the Pottery Barn Kids Chicken Kid Costume (size 4-6), SKU number 9365834, consists of a one-piece body garment, hood and shoe covers. 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.” The essential character is imparted by the sleeveless body garment, which is constructed primarily of 100% acrylic faux fur knit fabric. The garment, which covers the torso and extends to approximately mid-thigh, has an open elasticized bottom. The lined garment features sewn-on tailfeathers constructed of felt. It also has a well-made neck, sturdy seams, wide elastic at the bottom, finished edges and a sturdy hook and loop strip closure. The costume will be imported in the same style and construction in the following sizes: 12-24 months, SKU number 9365735; 2T-3T, SKU number 9365818; and teen (small, medium and large), SKU numbers 9366733, 9366675 and 9366717. You state that you believe this costume is properly classified under heading 9505 as “festive articles.” 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. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability; this costume is well made. The sample will be returned to you as requested. The applicable subheading for SKU numbers 9366733, 9366675, 9366717, 9365834 and 9365818 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 rate of duty will be 14.9 percent ad valorem. The applicable subheading for SKU number 9365735 will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Other." The rate of duty will be 16 percent ad valorem. 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. Information can also be found at the FTC website www.ftc.gov. 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 the World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kimberly Praino at (646) 733-3053. Sincerely, Thomas J. Russo Director National Commodity Specialist Division