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HQ 089341

May 31, 1991

CLA-2 CO:R:C:T 089341 CMR


TARIFF NO.: 9505.90.6000

Ms. Mona Webster
Target Stores
P.O. Box 1392
Minneapolis, Minnesota 55440-1392

RE: Revocation of DD 861028 of April 1, 1991; Classification of babies' costume hats and bibs; festive articles

Dear Ms. Webster:

Since the issuance of DD 861028, Customs has reconsidered the classification position taken in that ruling.


The article as issue, style 9750, is an infant's costume set consisting of a bib and hat. HRL 088575 considered the classification of the same style number and we believe the same article. In that ruling, it was determined that the goods were classifiable as a set in which neither component clearly imparted the essential character. Therefore, classification was based on application of GRI 3(c), according to the heading which appears last in numerical order among those which equally merited consideration. The hat was determined to be the article which appeared last in numerical order among those considered and so classification was according to the classification for the hat, in heading 9505 as a toy or carnival article.


Should DD 861028 be revoked?


In order to assure uniformity in Customs classification rulings, and based on the description in DD 861028 of the merchandise at issue therein, we believe it to be the same merchandise at issue in HRL 088575 and thus likewise classifiable. A copy of that ruling is attached for your reference.


Style 9750, consisting of babies' costume hats and bibs, is classified according to the classification of the hats in the sets in subheading 9505.90.6000, HTSUSA, which provides for other festive, carnival or other entertainment articles. The goods are dutiable at 3.1 percent ad valorem.

In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are revoking DD 861028. The above classification is effective with the date of this letter. However, if after your review of this ruling letter, you disagree with the legal basis for our decision, we invite you to submit any arguments you might have with respect to this matter for our review. Any submission you wish to make should be received within 30 days of the date of this letter.

This notice to you should be considered a revocation of DD 861028 under 19 CFR 177.9(d)(1). It is not to be applied retroactively to DD 861028 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, DD 861028 will not be valid precedent. We recognize that pending transactions may be adversely affected by this revocation in that current contracts for importation arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may, at your discretion, notify this office and may apply for relief from the binding effects of this decision as may be warranted by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.


John Durant, Director
Commercial Rulings Division

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