United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY B81181 - NY B81354 > NY B81326

Previous Ruling Next Ruling
NY B81326




February 6, 1997

CLA-2:RR:NC:SP:225 B81326

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6090

Ms. Sally Berghauser
The Paper Magic Group, Inc.
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of a single costume glove from China

Dear Ms. Berghauser:

In your letter dated January 20, 1997 you requested a tariff classification ruling.

The subject article is called "Freddy's Glove," item #653017, which was generated from the movie "A Nightmare on Elm Street". The glove is made of plastic and textile material. The hand and thumb portion are made of fabric. The material has raw cut edges around the wrist and intentionally cut out holes in the palm and fingers to create an old worn appearance. Attached over four fingers are, what resembles, long claw-like razor sharp edges. These "claws", however, are made entirely of plastic and have no sharp edges. One need only wear the glove alone to pretend to imitate the character "Freddy" from the movie. The item will be imported on a blister card which identifies it as "Freddy's Glove".

The glove is not sold in pairs and is not designed to protect one from the elements. It is intended for use in portraying the character "Freddy" in an entertaining atmosphere. The applicable subheading for "Freddy's Glove", item #653017, will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other: other. The rate of duty will be free.

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 J. Wong at 212-466-5538.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

Previous Ruling Next Ruling

See also: