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HQ 089249


August 7, 1991

CLA-2 CO:R:C:T 089249 CMR

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Melanie McCall
Silvestri Corporation
2720 North Paulina Street
Chicago, Illinois 60614

RE: Revocation of NYRL 860053 of February 28, 1991; Classification of a costume mummy mask and gloves set; 6216, HTSUSA; 9505, HTSUSA

Dear Ms. McCall:

This ruling is in response to your letter of April 16, 1991, requesting this office reconsider the classification decision in NYRL 860053 of February 28, 1991. In that ruling, a costume mummy mask and gloves set was classified as follows: the mask in subheading 9505.90.6000, HTSUSA, and the gloves in subheading 6216.00.3920, HTSUSA. The goods are imported from China through the ports of Chicago, New York and Long Beach. The samples will be returned, as requested, under separate cover.

FACTS:

The articles at issue, identified as item 85103, are sold at retail as a set and consist of a plastic "mummy mask" wrapped in cotton gauze and a pair of woven cotton gloves also wrapped in cotton gauze.

ISSUE:

Are the articles at issue, the mask and gloves, separately classifiable as determined in NYRL 860053; or, are they classifiable as a set according to the principles set out in General Rule of Interpretation 3 of the HTSUSA?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that "classification shall be determined according to the terms of the
headings and any relative section or chapter notes, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]."

The articles at issue form a set in which the components, the mask and the gloves, if separately classified would, prima facie, fall in headings 9505, HTSUSA, and 6216, HTSUSA, respectively. The Explanatory Notes, which are the official interpretation of the HTSUS at the international level, provide in GRI 3 that "goods put up in sets for retail sale" are goods which consist of at least two different articles which are prima facie classifiable in different headings, consist of articles put up together to meet a particular need or carry out a specific activity, and are put up in a manner suitable for direct sale to users without repacking.

The articles at issue meet the criteria stated above for classification as a set. The goods are prima facie classifiable in different headings. They are put up together to allow the wearer to portray a "mummy". Lastly, they will be packaged ready for retail sale without any need for repackaging.

Following the principles of GRI 3, the headings for the mask and gloves must be considered equally specific and therefore, classification must be based on that component which imparts the essential character of the set, if that is determinable.

Customs agrees with you that the mask imparts the essential character. The mask is the central and predominant piece of the set. It creates the character of the mummy. As you stated in your letter, "the gloves merely help define the image." Their's is a secondary role.

HOLDING:

Item 85103 consisting of a mummy mask and gloves is classifiable as a set in the provision for the mummy mask as it is the component which imparts the essential character. The set is classified in subheading 9505.90.6000, HTSUSA, which provides for, among other things, festive, carnival or other entertainment articles, other, other. The applicable rate of duty is 3.1 percent ad valorem.

In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are revoking NYRL 860053 to reflect the above classification effective with the date of this letter.

This notice to you should be considered a revocation of NYRL 860053 under 19 CFR 177.9(d)(1). It is not to be applied retroactively to NYRL 860053 (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, NYRL 860053 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification 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.

Sincerely,

John Durant, Director
Commercial Rulings Division

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