CLA-2-40:OT:RR:NC:N3:354
Ms. Peggy O’Brien
Amscan, Inc.
25 Green Pond Rd., Suite 1
Rockaway, NJ 07866
RE: The tariff classification of a glove from China
Dear Ms. O’Brien:
In your letter, you requested a tariff classification ruling.
The sample submitted, item #847432, “Zombie Glove” is a glove with a palm side and backside cuff constructed from polyester knit fabric. The back side of the glove is constructed from latex rubber and meant to simulate a zombie’s hand with bloody cuts, broken bloody nails and exposed bone. The glove is intended to be sold as an accessory to a zombie costume.
The applicable subheading for this item will be 4015.19.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles of apparel and clothing accessories (including gloves…)…of vulcanized rubber, other than hard rubber: Gloves, mittens and mitts: Other: Other: Other." The rate of duty will be 14% ad valorem.
Your letter suggests classification under 9505.90.6000, HTSUS; however, gloves are excluded from classification under tariff heading 9505, HTSUS, per note 1(u) to chapter 95.
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 https://hts.usitc.gov/current.
The sample will be returned to you under separate cover.
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 K. Lenore Calabrese at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division