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NY L85431




July 6, 2005

CLA-2-61:RR:NC:TA:353 L85431

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.6090

Ms. Mary Bailey
Sears Roebuck and Co.
D/733IMP-D5/255B-A
333 Beverly Rd.
Hoffman Estates, IL 60179

RE: The tariff classification of a hood and muff set from the Philippines.

Dear Ms. Bailey:

In your letter dated June 2, 2005 you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample, style 1278 is a hood and muff set composed of knit 100% polyester pile fabric. The hood extends to past the shoulders and is open at the front with a button closure at the neck. The muff is tubular in shape with a rosette that matches the two rosettes on the hood.

 Style 1278 meets the qualifications of "goods put up in sets for retail sale". The components of the set consist of at least two different articles, which are, prima facie, classifiable in different headings. They are put together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. Neither the hat nor muff impart the essential character of the set.

 GRI 3(c) states: When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

The applicable subheading for style 1278 will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Of man-made fibers: Not in part of braid, Other: Other." The duty rate will be 20 cents/kg + 7% ad valorem.

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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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