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NY M82613

May 3, 2006

CLA-2-95:RR:NC:SP:225 M82613


TARIFF NO.: 9505.90.6000; 6505.90.6090

Mr. Karl F. Krueger
DHL Danzas Air and Ocean
2660 20th Street
Port Huron, MI 48060

RE: The tariff classification of “Fancy Fairy” and “Roaring Dinosaur” from China.

Dear Mr. Krueger:

In your letter dated April 13, 2006, on behalf of Cranium, Inc. of Seattle, Washington, you requested a tariff classification ruling.

You submitted the following samples, which are being returned upon your request.

“Fancy Fairy” (no item number) consists of a pair of wings, a wand, a tiara and a pair of anklets. When activated, the wings emit the sound of fluttering, although they do not actually flap. When a button is pressed on the wand, a pre-recorded “magic spell” is played. The “Fancy Fairy” cannot be classified in 9503.70.0000, HTSUS, as an outfit, because a fairy represents a non-human. Therefore, the “Fancy Fairy” will be classified as a costume under 9505.90.6000, HTSUS.

“Roaring Dinosaur” (no item number) consists of a dinosaur head that is worn by a child on top of the head, and a pair of dinosaur feet that are worn over a child’s feet. When the child tilts his/her head forward or backward, the dinosaur head roars. When the child walks, the dinosaur feet make stomping noises. 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 dinosaur head imparts the essential character of the set.

The applicable subheading for “Fancy Fairy” (no item number) will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free.

The applicable subheading for “Roaring Dinosaur” (no item number) will be 6505.90.6090, HTSUS, which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabricwhether or not lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other." The rate of duty will be 20 cents per kilogram plus 7% 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/.

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 Alice Wong at 646-733-3026.


Robert B. Swierupski

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