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NY N010561

May 25, 2007



TARIFF NO.: 6204.43.4040, 6211.43.0091

Ms. Leah D. Cantero
Williams-Sonoma, Inc.
151 Union Street – 7th Floor
San Francisco, CA 94111

RE: The tariff classification of children’s costumes from China.

Dear Ms. Cantero:

In your letter dated April 27, 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 Parent SKU 9494485, Angel Costume Set consists of a dress, wings and halo. The dress is made of woven nylon fabric with a knit lining. The sleeveless dress with a back zipper closure has a multi- layer ruffled skirt, and is trimmed with piping around the neck, armholes and ruffles.

Style Parent SKU 9370537, Superhero Cape Set consists of a cape, eye mask and fingerless mitts. The cape is made of woven 100% polyester fabric. The garment has a full front opening and a hook and loop closure at the neck. The cape is hemmed and has a large star at the back.

The Angel and Superhero Costumes Sets are well made with finished edges, neck, styling and embellishments.

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 for the Angel Costume and the cape for the Superhero Costume impart the essential character of the set.

The applicable subheading for Style Parent SKU 9494485, Angel Costume Set 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.

         The applicable subheading for the Style Parent SKU 9370537, Superhero Cape Set will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits and swimwear; other garments: Other garments women’s or girls’: Of man-made fibers, Other." The duty rate will be 16% ad valorem. The textile category designation is 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.


Robert B. Swierupski

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