CLA-2-95:OT:RR:NC:N4:425
Ms. Irene Tsiavos
Fun World
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of a mask and gloves from China.
Dear Ms. Tsiavos:
In your letter dated January 12, 2016 you requested a tariff classification ruling.
The first submitted sample, identified as the Day of the Dead Mask and Glove Set, item number 90260, consists of a decorated eyemask and opera length gloves. The rigid eyemask is decorated with textile fabric, sequins, ribbons and artificial flowers, and features an elastic band in back to affix to the wearer’s head. The articles are packaged together for retail sale.
The second submitted sample, identified as the Day of the Dead Gloves, item number 90151, consists of a pair of women’s 100% polyester, printed knit fabric, opera length gloves without fourchettes. Gloves are excluded from classification under tariff heading 9505, HTSUS, per note 1(u) to chapter 95.
The applicable subheading for item number 90260 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.
The applicable subheading for item number 90151 will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes.” The duty rate will be 18.6% ad valorem.
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 [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division