United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I84746 - NY I84802 > NY I84755

Previous Ruling Next Ruling
NY I84755

August 6, 2002

CLA-2-95:RR:NC:SP:225 I84755


TARIFF NO.: 9503.90.0080

Ms. Maurine Cecil
American Shipping Company Inc.
400 Oceangate, Suite 1106,
Long Beach, CA 90802

RE: The tariff classification of a “Kid’s Bath Glove With Duck Fingers” from China.

Dear Ms. Cecil:

In your letter dated July 26, 2002, on behalf of Jyoti d.b.a. M-Trio, you requested a tariff classification ruling.

The submitted sample, “Kid’s Bath Glove With Duck Fingers”, is stated to be made of 55% cotton and 45% sisal and is designed for use in entertaining a child in the bath. The so-called “glove” is colored yellow and fits over the hand like a full-fingered glove. The top of each finger incorporates the head of a duck with a protruding orange beak and glued-on black fabric eyes. A wing-like appendage is sewn along the outer edge on either side of the hand.

It is noted that, although referred to as a “glove”, the product is not viewed as such, due to its construction and principle use, which is to amuse young children. Since the item is not viewed as a glove, it would not fall within the purview of the Chapter 95 Note 1 (u) exclusion for “gloves, mittens and mitts” The product is seen as a version of the hand puppet, a well-known toy.

The applicable subheading for the “Kid’s Bath Glove With Duck Fingers” will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be free.

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 Wong at 646-733-3026.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: