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NY 899959

August 4, 1994

CLA-2-61:S:N5:354 899959


TARIFF NO.: 6116.10.9040

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.


Jean F. Maguire
Area Director

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