The tariff classification of two Power Rangers Deluxe Fitness Sets of textile from China

NY 806523 March 6, 1995 CLA-2-95:S:N:N8:225 806523 CATEGORY: Classification TARIFF NO.: 9505.90.6090; 8524.21.3040 Ms. Sherry L. Singer 550 West Merrick Road Valley stream, New York 11580 RE: The tariff classification of two Power Rangers Deluxe Fitness Sets of textile from China Dear Ms. Singer: In your letter dated January 24, 1995, received in this office Feb. 3, 1995, you requested a tariff classification ruling on behalf of your client Toy Biz Inc. Item 94038, Power Rangers Boy's Deluxe Fitness Set, consists of: head sash, workout robe, belt, ninja stars, wristbands, breakaway board and workout cassette. Item 94037, Power Rangers Girl's Deluxe Fitness Set, consists of: head sash, workout robe, belt, hand weights, baton, leg warmers and workout cassette. The head sash, workout robe, belt, wristbands, and leg warmers are made of textile material. However, the construction of the major textile component, the workout robe, is such that it could not be used for the intended purpose. It is clearly an imitation of the real thing.  The items are GRI 3(b) sets, items of different HTS headings put up for retail for one specific purpose, to allow a child to make believe he or she is a Power Ranger keeping fit and practicing his or her fighting moves. The essential character is provided by the workout robe. However, because of Chapter 85, Legal Note 6, the workout tape must be separately classified in 8524.21.3040. Your samples are returned as requested. The applicable subheading for the Power Ranger Deluxe Fitness Sets will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, ..., parts and accessories thereof: Other: Other: Other. The rate of duty will be free. The applicable subheading for the workout tape will be 8524.21.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for "Records, tapes and other recorded media for sound...: Magnetic tapes: of a width not exceeding 4mm: Other recordings,sound recordings on cassette tapes. The rate of duty will be 8.7 cents per square meter of recording surface. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport