The tariff classification of Minnie Mouse Dress Up Gloves, a Ming Ming Duckling Dress Up Outfit and a Toy Story Woody Dress Up Set from China.

N076162 September 24, 2009 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 6116.93.8800; 9505.90.6000 Mr. Giovanni Cervantes Jakks Pacific, Inc. 21749 Baker Pkwy Walnut, CA 91789 RE: The tariff classification of Minnie Mouse Dress Up Gloves, a Ming Ming Duckling Dress Up Outfit and a Toy Story Woody Dress Up Set from China. Dear Mr. Cervantes: In your letter dated August 24, 2009, but received on September 17, 2009, you requested a tariff classification ruling. You submitted the following items, which are being returned upon your request. Item number 26005, Disney Mickey Mouse Clubhouse Minnie’s Dress Up Gloves, are four-fingered child’s size “Minnie” gloves. The glove is constructed with a layered material consisting of a knit man-made fiber exterior, covering polyester fiber batting and a plastic stiffener. The gloves are cut and sewn from matching pieces and have a one-inch hemmed cuff.  Item 87534, Wonder Pets Ming Ming Duckling Dress Up Outfit, is a textile costume set that consists of pants, shirt, cape and a hat. 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 knitted yellow top imparts the essential character of the set. The top has raglan sleeves, visible overlock stitched neck and seams, a hook and loop tab closure, and loose, visible overlock stitched and/or visible raw edges. Item 56013, Toy Story Woody Dress Up Set, is a textile costume set that consists of pants, shirt with attached vest, and a plastic cowboy hat. 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 woven yellow shirt imparts the essential character of the set. The attached vest is constructed of a knit black and white “pony” fabric with a sewn on badge. The top is gathered at the shoulders, has a visible overlock stitched neck and seams, a hook and loop tab closure, and loose, visible overlock stitched and/or visible raw edges. The applicable subheading for the Disney Mickey Mouse Clubhouse Minnie’s Dress Up Gloves will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without fourchettes. The duty rate will be 18.6 percent ad valorem. The applicable subheading for the Wonder Pets Ming Ming Duckling Dress Up Outfit and the Toy Story Woody Dress Up Set will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”). 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 Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division