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NY M82946

May 3, 2006

CLA-2-95: RR: NC: SP: 225 M82946


TARIFF NO.: 9505.90.6000

Ms. Maria Johnson
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of costume accessories from China.

Dear Ms. Johnson:

In your letter dated April 17, 2006, you requested a tariff classification ruling.

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

Style 14747, Pink Ranger Accessory Set, style 14748, Red Ranger Accessory Set, and style 14749, Green Ranger Accessory Set, consists of three sets that contain a pair of polyester knit gloves and a pair of polyester knit boot covers that accessorize “Power Ranger” costumes. Each pair of gloves and pair of boot covers are identical except for color and are designed for a child.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

Style 14747, Pink Ranger Accessory Set, style 14748, Red Ranger Accessory Set, and style 14749, Green Ranger Accessory Set, are considered to be sets for tariff classification purposes. No single component (gloves or boot covers) imparts their essential character, so the sets will be classified in accordance with GRI 3(c). In this set, the heading for the boot covers (9505) appears last in numerical order among the competing headings (gloves, 6116), which equally merit consideration.

The applicable subheading for style 14747, Pink Ranger Accessory Set, style 14748, Red Ranger Accessory Set, and style 14749, Green Ranger Accessory Set, 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. 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/.

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 (click on “For Business” and then on “Textile, Wool, Fur”).

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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