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NY L86310

August 1, 2005

CLA-2-63:RR:NC:N3:349 L86310


TARIFF NO.: 6304.91.0040

Ms. Diane M. Flowers
MGA Entertainment
16340 Roscoe Blvd., Suite 240
Van Nuys, CA 91406

RE: The tariff classification of a decorative canopy from Hong Kong.

Dear Ms. Flowers:

In your letter dated July 8, 2005 you requested a classification ruling.

You submitted a mock-up sample identified as Item: “Bratz Decorate and Chill Canopy Activity Set”. The set will include a canopy, stickers and glue. The canopy is designed to be hung from the ceiling and drape over the back of a bed. The canopy is made from man-made fiber knit fabric. It is attached to an 18-inch collapsible ring that is covered with the same fabric. The fabric extends and gathers in the center of the ring by means of textile ribbon. The textile ribbon is used to hang the canopy. The mock-up packaging indicates that the canopy will measure 18 x 105 inches. The decorative canopy although similar in appearance to a mosquito net, is much smaller and acts as a decoration.

GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component, which gives them their essential character. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, "goods put up in sets for retail sale" refers to goods which:
a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

The components of the set consist of different articles which are, prima facie, classifiable in different headings. They are put up together to carry out a specific activity and they are packaged for sale directly to users without repacking. It is our opinion that the canopy is the component that gives the set its essential character.

     The applicable subheading for the decorative canopy will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The duty rate will be 5.8 percent ad valorem.

The decorative canopy falls within textile category designation 666. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 John Hansen at 646-733-3043.


Robert B. Swierupski

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