CLA-2-61:S:N5:354 899959
Mr. William B. Gordon
Happiness Express, Inc.
50 West 23rd Street
New York, NY 10010
RE: The tariff classification of childrens' gloves from China.
Dear Mr. Gordon:
In your letter dated July 8, 1994, you requested a
classification ruling.
The submitted sample is a pair "Mighty Morphin Power
Rangers", sound effect gloves. The gloves are made from knitted
cotton fabric with a polyvinyl coating. The gloves are sold as a
pair and feature knit fourchettes, an elasticized wrist, extended
gauntlet with four inch by 2 inch continuous diamond coated
fabric overlays and a Power Ranger symbol above the wrist on the
back of the hand. The interior of the glove has a sewn in pouch
at the top of the gauntlet that contains an intergrated circuit
(I.C.) and a speaker that is activated by a button between the
thumb and the forefinger. The sound effect is that of a karate
chop. There is also an internal activation button above the
wrist on the palm-side and when pressed, the chip will say "go,
go Power Rangers".
Note 1 (u) to Chapter 95 (toys, games and sports equipment),
excludes classification of gloves. The essential character of
this composite good is imparted by the coated textile gloves.
The applicable subheading for the Power Ranger gloves will
be 6116.10.9040, Harmonized Tariff Schedule of the United States
(HTS), which provides for gloves, mittens and mitts, knitted or
crocheted: gloves, mittens and mitts impregnated, coated or
covered with plastics or rubber: other: with fourchettes, other.
The duty rate will be 14 percent ad valorem.
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