CLA-2-95:S:N:N8:225 880964
Mr. Ned H. Marshak
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, New York 10004
RE: The tariff classification of a toy glove from China
Dear Mr. Marshak:
In your letter dated December 3, 1992, you requested a
tariff classification ruling on behalf of your client Integ Inc.
A sample of the "Vrrroom Sound Glove" was submitted with
your inquiry.
The glove, made of textile material, has cut off fingers and a
permanently attached sound unit on top of the hand. A hook and
loop fastener is located at the wrist permitting adjustment for
size. The sound unit requires batteries which will not be sold
with the glove. The product is intended to be worn by a child
while riding his/her bicycle or tricycle.
Wearing the glove, a child activates the sound by moving his
wrist downward or upward to produce sounds of acceleration or
screeching brakes. The item enables a child to pretend that they
are driving a "real" vehicle. A single glove, with sound unit
attached, will be sold in a blister package. Your sample is
being returned as requested.
The applicable subheading for the "Vrrroom Sound Glove" will
be 9503.90.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other toys (except models), not having
a spring mechanism. The duty rate will be 6.8 percent ad
valorem.
Section 304 of the Tariff Act of 1930 as amended, states
that all articles entering the commerce of the United States must
be marked with the country of origin as permanently and
conspicuously as the article will permit. Please ensure that
these requirements are met.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport