CLA-2-95:RR:NC:N2:225
Ms. Irene Tsiavos
Funworld
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of Cartoon Hands (8066), Werewolf Gloves (8274), and Character Gauntlets (8040) imported from China
Dear Ms. Tsiavos:
In your letter dated February 7, 2007 you requested a tariff classification ruling.
The Cartoon Hands (8066) are an oversized pair of cartoon style gloves, 12” wide and 11” in length, with one thumb and three fingers made from 100% polyester knit fabric and stuffed with foam. The Cartoon Hands are to be used as an accessory to a costume.
The Werewolf Gloves (8274) have fake fur cuffs and plastic hands molded with long fingernails. The backing for this glove is made of 100% polyester knit fabric. The Werewolf gloves come in silver or brown and are intended to be used as an accessory to a werewolf costume.
The Character Gauntlets (8040) come in two styles, Ninja and Skull. Each pair of Gauntlets are made of molded plastic and have 100% polyester knit glove tacked on to facilitate wearing them. Also, elastic across the forearm secures the top portion to the arm. The pair of Gauntlets is elbow length and when worn give the appearance of metal covered hands and will be used as an accessory to a costume.
The applicable subheading for the Cartoon Hands (8066), Werewolf Gloves (8274), and Character Gauntlets (8040), will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free.
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 Wayne Kessler at 646-733-3026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division