HQ 089249: Revocation of NYRL 860053 of February 28, 1991; Classification of a costume mummy mask and gloves set; 6216, HTSUSA; 9505, HTSUSA

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                           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
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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,
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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