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NY D81475

August 31, 1998

CLA-2-39:RR:NC:SP:222 D81475


TARIFF NO.: 3926.40.0000

Ms. Carie Samuel
Fritz Co., Inc
1721 W. Elfindale, Suite 205
Springfield, MO 65807

RE: The tariff classification of a miniature hockey glove from China.

Dear Ms. Samuel:

In your letter dated August 17, 1998, on behalf of Rawlings Sporting Goods, you requested a tariff classification ruling.

A sample miniature hockey glove was provided with your letter. The outer surface of the glove, less the palm, is composed of cellular polyurethane plastics backed with a textile material for support. The palm is composed of pigskin leather. An internal layer of plastic foam provides padding. The glove is too small to be worn, and it serves only as a souvenir. As you requested, the sample is being returned. However, it was damaged in examination.

You suggest classification in subheading 4203.21.7000, HTS, which provides for leather hockey gloves. However, these gloves cannot be used for hockey. Nor does the leather impart the essential character. The essential character is imparted by the plastics.

The applicable subheading for the miniature hockey gloves will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. 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 Alice Masterson at 212-466-5892.


Robert B. Swierupski

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