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NY M84496




July 20, 2006

CLA-2-65:RR:NC:3:353 M84496

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.6090

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

RE: The tariff classification of “Magical Unicorn” from China.

Dear Mr. Krueger:

In your letter dated June 20, 2006, on behalf of Cranium, Inc., you requested a classification ruling.

“Magical Unicorn” (sample number not submitted) consists of an unicorn head that is worn by a child on top of the head, and a pair of unicorn feet that are worn over the child’s feet. When the child tilts his/her head forward or backward the unicorn neighs. When the child walks, the unicorn feet make a clopping noise. 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 unicorn head imparts the essential character of the set.

The applicable subheading for the “Magical Unicorn” will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric. . . .: 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 duty rate will be 20 cents per kilogram plus 7 percent ad valorem.

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/.

The “Magical Unicorn” falls within textile category designation 659. 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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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