CLA-2-39:RR:NC:TA:354 C86868
Ms. Kimberly Fathauer
A.W. Company Inc.
P.O. Box 360614
Columbus, Ohio 43236-0614
RE: The tariff classification of children's boxing gloves from
China.
Dear Ms. Fathauer:
In your letter dated April 13, 1998, you requested a tariff
classification ruling on behalf of Consolidated Stores
Corporation. The provided sample will be returned as per your
request.
The submitted sample, item number 3576/25236, is a child's
boxing glove. The shell of the glove is made of PVC. The
backside of the glove including the thumb, is filled with
synthetic fibers which provides thick padding on the back of the
hand. The glove features a vented palmside lace closure which
secures the wrist and capping at the wrist. The essential
character of the glove is imparted by the PVC shell material.
Your letter states that the play boxing gloves are a child's toy.
In this regard, please be advised that Chapter 95 Note 1.(u)
excludes gloves.
The applicable subheading for the boxing glove will be
3926.20.3000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Other articles of plastics and articles
of other materials of headings 3901 to 3914: articles of apparel
and clothing accessories (including gloves): gloves: other:
specially designed for use in sports: other. The rate of duty
will be 3 percent ad valorem.
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 Brian
Burtnik at 212-466-5880.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division