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NY C86868




May 5, 1998

CLA-2-39:RR:NC:TA:354 C86868

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.3000

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,

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