H239480

HQ H239480 September 13, 2021 OT:RR:CTF:FTM H239480 PJG CATEGORY: Classification TARIFF NO.: 6406.90.15 Ms. Maria Johnson Disguise, Inc. 12120 Kear Place Poway, CA 92064 RE: Revocation of NY M82946; Classification of Three “Power Ranger” Costume Accessory Sets Dear Ms. Johnson: This is in reference to New York Ruling Letter (“NY”) M82946, dated May 3, 2006, issued to you concerning the tariff classification of three “Power Ranger” Costume Accessory Sets under the Harmonized Tariff Schedule of the United States (“HTSUS”). Each of the three accessory sets consist of a pair of knit gloves and a pair of leg coverings, referred to as “boot covers” in NY M82946. In NY M82946, U.S. Customs and Border Protection (“CBP”) classified the leg coverings in subheading 9505.90.60, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” We have reviewed NY M82946 and find it to be in error regarding the tariff classification of the leg coverings and the resulting classification of the three “Power Ranger” Costume Accessory Sets. Accordingly, for the reasons set forth below, NY M82946 is revoked. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on August 4, 2021, in Volume 55, Number 30, of the Customs Bulletin. We received one comment in support of the notice that additionally suggested adding General Rules of Interpretation (“GRI”) 6 to the Holding section of the document. We agree with this suggestion. FACTS: In NY M82946, the merchandise is described as follows: 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 [each] pair of boot covers are identical except for color and are designed for a child. The leg coverings are designed to resemble boots worn by the “Power Ranger” characters when worn over the consumer’s shoes. In NY M82946, CBP classified the knit gloves in heading 6116, HTSUS, which provides for “Gloves, mittens and mitts, knitted or crocheted” and classified the leg coverings in heading 9505, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof.” CBP determined under GRI 3(c) that the “Power Ranger” Accessory Sets are classified under heading 9505, HTSUS. The tariff classification of knit gloves is not in dispute. This ruling only addresses the tariff classification of the knit shoe covers and the complete “Power Ranger” Accessory Sets. ISSUES: Whether the leg coverings are classified in heading 6406, HTSUS, as gaiters, leggings and similar articles, or under heading 9505, HTSUS, as festive articles. Whether the “Power Ranger” Accessory Sets are classified in heading 6406, HTSUS, or 9505, HTSUS. LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is made in accordance with the GRI. GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The 2021 HTSUS provisions under consideration are as follows: 6116 Gloves, mittens and mitts, knitted or crocheted: * * * 6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: * * * 6406.90 Other: * * * Of other materials: 6406.90.15 Of textile materials * * * 9505 Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: * * * 9505.90 Other: * * * 9505.90.60 Other GRI 3 provides as follows: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. 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 Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the “official interpretation of the Harmonized System” at the international level. See 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). While neither legally binding nor dispositive, the ENs “provide a commentary on the scope of each heading” of the HTSUS and are “generally indicative of [the] proper interpretation” of these headings. See id. The EN to GRI 3(b) states, in pertinent part: (VI) This second method relates only to : (i) Mixtures. (ii) Composite goods consisting of different materials. (iii) Composite goods consisting of different components. (iv) Goods put up in sets for retail sales. It applies only if Rule 3 (a) fails. (VII) In all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example, 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 goods. * * * (X) For the purposes of this Rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which : (a) consist of at least two different articles which are, prima facie, classifiable in different headings. Therefore, for example, six fondue forks cannot be regarded as a set within the meaning of this Rule; (b) consist of products or 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 end users without repacking (e.g., in boxes or cases or on boards). “Retail sale” does not include sales of products which are intended to be re-sold after further manufacture, preparation, repacking or incorporation with or into other goods. The term “goods put up in sets for retail sale” therefore only covers sets consisting of goods which are intended to be sold to the end user where the individual goods are intended to be used together. * * * The EN to 64.06(II) provides as follows: (II) GAITERS, LEGGINGS, AND SIMILAR ARTICLES, AND PARTS THEREOF These articles are designed to cover the whole or part of the leg and in some cases part of the foot (e.g., the ankle and instep). They differ from socks and stock

Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is made in accordance with the GRI. GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.The 2021 HTSUS provisions under consideration are as follows:6116 Gloves, mittens and mitts, knitted or crocheted:* * *6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: * * *6406.90 Other:* * * Of other materials:6406.90.15 Of textile materials * * *9505 Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: * * *9505.90 Other: * * *9505.90.60 Other GRI 3 provides as follows:When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which g