The tariff classification of a kit from China.

N075436 October 8, 2009 CLA-2-65:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6505.90.8090 Ms. Janet Pendris Hampton Direct Incorporated P.O. Box 1199 Williston, Vermont 05495 RE: The tariff classification of a kit from China. Dear Ms. Pendris: In your letter dated September 3, 2009, received by this office on September 14, 2009, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample No. 74520, My Very Own Snowman Kit consists of a hat, plastic coal eyes, five plastic “coal” mouth pieces, three plastic three prong buttons, plastic carrot and scarf. The sewed top hat and scarf are constructed of nonwoven 100 percent polyester fabric. The scarf measures approximately 44 inches long and 4 inches wide with fringe at each end. Both the hat and scarf are functional items that can be worn by humans. The “buttons” are designed to be pushed into the snowman’s body and are not functional buttons. The item meets the criteria for sets. The instant goods are classified in several headings; the articles are put up together to carry out a specific activity, namely building a snowman; and the item is imported packaged for retail sale.None of the items in the set imparts its essential character. The merchandise will be classified using GRI 3 (c), under the heading which occurs last in numerical order among those which equally merit consideration. The hat (Chapter 65) and scarf (Chapter 61) merit consideration because they are the most expensive items in the set and dress the snowman and the plastic eye, mouth parts and buttons (Chapter 39) create the snowman face. Therefore, the Item No. 74520 My Very own Snowman Kit will be classified under Chapter 65. The applicable subheading for Item No. 74520 My Very own Snowman Kit will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…Other: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents per kilogram plus 6.8 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/. 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 National Commodity Specialist Division