CLA-2-61: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 gloves and an accessory from China.
Dear Ms. O’Brien:
In your letter dated October 23, 2014, you requested a tariff classification ruling. The samples submitted will be returned.
Item 841806 is a pair of full fingered gauntlet gloves constructed of 100% polyester knit mesh fabric. The gloves measure approximately 13 inches in length and feature faux rhinestones running up the sides of the gloves and hemmed bottoms.
Item 840208 is a pair of full fingered gloves constructed of 100% polyester knit fabric. The gloves feature fourchettes and hemmed bottoms.
Items 843903 and 843901 are full fingered gloves constructed of 100% polyester knit fabric. You call them “Spiderman” gloves as they both feature red and black web patterns. Item 843903 features an overlock stitch finish at the cuff bottom and item 843901 features a hemmed bottom.
Item 840688, is a pair of glovettes constructed of 100% polyester knit fabric. The glovettes measure approximately 17-inches in length. The item features a small elastic loop that secures to the forefinger, a partially elasticized wrist, elasticized bottom that is bordered by sewn-on mesh trim decorated with a bow.
The applicable subheading for items 841806, 843903, and 843901 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 rate of duty will be 18.6 percent ad valorem.
The applicable subheading for item 840208 will be 6116.93.9400, HTSUS, which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: with fourchettes. The duty rate will be 18.6 percent ad valorem.
The applicable subheading for item 840688 will be 6117.80.9540, HTSUS, which provides for Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other. The duty rate will be 14.6% ad valorem.
You assert that items 840688 and 840208 should be classified under 6116.93.8800, HTSUS, which provides for synthetic fiber mitts or gloves, without fourchettes. This tariff number does not apply, as item 840688 is not considered a mitt or glove because there is no separation for the thumb and item 840208 is a synthetic fiber glove, with fourchettes.
You assert that items 841901 and 843903 should be classified under 9505.90.6000, HTSUS, which provides for festive, carnival or other entertainment articles; however, this tariff number does not apply as gloves are excluded by chapter 95 note 1(u). You assert that item 843903 should then also be considered for classification under 6307.90.9889, HTSUS, as other made up textiles articles; however, this tariff number does not apply as it is more specifically provided for as a glove, under heading 6116.
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 K. Lenore Ort at [email protected]. If you have any questions regarding item 840688, contact National Import Specialist Rosemarie Hayward via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division