CLA-2-95:RR:NC:SP:222 C86359
Ms. Marla O'Dell
Westwater Enterprises
917 Mountain Avenue
Mountainside, NJ 07092
RE: The tariff classification of four samples of textile
Christmas mittens from China.
Dear Ms. O'Dell:
In your letter dated April 1, 1998, you requested a tariff
classification ruling.
You have submitted four textile samples of Christmas
mittens. This product comes in two sizes; 6" and 9-1/2". These
mittens are composed of either 100 percent cotton fabric or felt
fabric. An individual may use a stencil, stamp, paint or glitter
to create a Christmas mitten customized to their decor. Your
letter of inquiry states that these items will be sold at Craft
retail outlets during the Christmas season. The large mitten
appears to be intended to be used like a Christmas stocking. The
small mitten will probably be used as a tree decoration.
The applicable subheading for all of the above mittens will
be 9505.10.2500, Harmonized Tariff Schedule of the United States
(HTS), which provides for festive...articles for Christmas
festivities and parts and accessories thereof: Christmas
ornaments, 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
Masterson at 212-466-5892.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division