CLA-2-39:RR:NC:SP:222 D81475
Ms. Carie Samuel
Fritz Co., Inc
1721 W. Elfindale, Suite 205
Springfield, MO 65807
RE: The tariff classification of a miniature hockey glove from
China.
Dear Ms. Samuel:
In your letter dated August 17, 1998, on behalf of Rawlings
Sporting Goods, you requested a tariff classification ruling.
A sample miniature hockey glove was provided with your
letter. The outer surface of the glove, less the palm, is
composed of cellular polyurethane plastics backed with a textile
material for support. The palm is composed of pigskin leather.
An internal layer of plastic foam provides padding. The glove is
too small to be worn, and it serves only as a souvenir. As you
requested, the sample is being returned. However, it was damaged
in examination.
You suggest classification in subheading 4203.21.7000, HTS,
which provides for leather hockey gloves. However, these gloves
cannot be used for hockey. Nor does the leather impart the
essential character. The essential character is imparted by the
plastics.
The applicable subheading for the miniature hockey gloves
will be 3926.40.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for statuettes and other ornamental
articles. The rate of duty will be 5.3 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 Alice
Masterson at 212-466-5892.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division