CLA-2-61:RR:NC:TA:354 G87481

Ms. Judy Miller
WalMart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of gloves from China.

Dear Ms. Miller:

In your letter dated October 14, 2001, you requested a classification ruling. The provided samples will be returned as per your request.

Four samples were submitted for review. Style 9011 consists of various horror gloves which you have indicated will be used as additions to Halloween costumes. The gloves are constructed of a knitted man-made fabric with a hemmed bottom. Glued to the backside of each glove are different molded rubber horror hands. Your letter suggests classification in Heading 9505. Please be advised that Chapter 95 Note 1.(u) excludes gloves.

The applicable subheading for the gloves will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The duty rate will be 19 percent ad valorem.

The gloves fall within textile category designation 631. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Brian Burtnik at 212-637-7083.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division