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NY F87662




June 20, 2000

CLA-2-39:RR:NC:TA:354 F87662

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.4050

Ms. Kerri L. Legg
MGA Entertainment
16730 Schoenborn Street
North Hills, California 91343-6122

RE: The tariff classification of a glove from Hong Kong.

Dear Ms. Legg:

In your letter dated May 15, 2000, you requested a tariff classification ruling on behalf of ABC Int’l. Traders, Inc.

FACTS:

The submitted sample, Item 242857 – “DragonBall Z Super Power Glove”, is a seamed gauntlet glove that measures approximately 12 inches in length and is constructed of a finely knit fabric with an exterior coating of white cellular vinyl. The item closely resembles a glove worn by the Vegeta character in the “DragonBall Z” television series. The glove has a simulated fireball electronic light illumination at the center of the palm and fingertip red lights. Light illumination, ball hurling sound effects and character voice phrases are triggered by a push button. Sewn into the glove lining at the gauntlet is an integrated circuit, a speaker, and a battery pack. The glove features knitted fabric fourchettes, an elasticized wrist, knitted fabric capping at the gauntlet bottom and “DragonBall Z” printed at the backside gauntlet bottom. The cellular vinyl coated shell material imparts the essential character of the glove.

ISSUE:

Whether the merchandise is classified in heading 9503, HTSUS, as other toys; or in heading 3926, HTSUS, as a glove.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (Ens) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the International level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs.

Subheading 3926.20, HTSUS, applies to “Other articles of plastics and articles of other materials of 3901 to 3914: Articles of apparel and clothing accessories (including gloves).”

Heading 9503, HTSUS, applies to “Other toys,” i.e., all toys not specifically provided for in the other headings of chapter 95. Although the term “toy” is not specifically defined in the tariff, the Ens to chapter 95, HTSUS, indicate that the chapter covers toys of all kinds whether designed for the amusement of children or adults. Note l(u) to chapter 95, states that the chapter does not cover “Racket strings, tents or other camping goods or gloves (classified according to their constituent material).”

In order to properly classify the goods according to the terms of the headings and subheadings of the tariff schedule and any relative section or chapter notes, we must discern whether the good is a glove. The American College Dictionary (1970), defines a “glove” in pertinent part as “l. a covering for the hand, now made with a separate sheath for each finger and for the thumb.” Mindful of this definition, the description of the merchandise set forth in the ”FACTS” section above and the terms of the headings and subheadings, it is clear that the subject good is a glove, albeit one that has a battery powered/electronic chip controlled speaker and bulbs.

In 1989, anticipating classification problems with respect to merchandise containing such light and sound mechanisms, the Customs Cooperation Council or CCC (now the World Customs Organization or WCO) provided guidance which Customs has long followed. With electronic chips having become relatively inexpensive and simple to install in a wide variety of products, the CCC suggested that merchandise containing battery-operated chips with speakers, should be classified in the same headings as the corresponding articles not incorporating such modules. We thus find that the goods comprise not gloves and a toy, but gloves containing lights and a sound device that provides some amusement. We further find that the exclusionary language of note 1(u) to chapter 95, HTSUS operates to specifically exclude “DragonBall Z Super Power Glove” from the toy provisions.

We find that the “DragonBall Z Super Power Glove” is a glove principally designed to replicate a portion of the popular “DragonBall Z” attire, with the added capability of reproducing the familiar lights and sounds of “DragonBall Z” in action, so that a child at play may emulate a “DragonBall Z” character. The goods are classified as a glove.

With regards to the cellular vinyl coated shell material of the “DragonBall Z Super Power Glove” we note that:

The classification of plastics and textile combinations is essentially governed by Note 1 (h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59. Legal Note 2 to Chapter 59 provides, in pertinent part, that:

Heading 5903 applies to:

Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:. . .

(5) Plates, sheets or strip of cellular plastics combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); . . .

In the subject glove, the finely knit textile fabric is present to merely reinforce the vinyl. The gloves are therefore classified in chapter 39.

HOLDING:

The applicable subheading for the glove will be 3926.20.4050, 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: Other . . . Other. The rate of duty will be 9.5 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 212-637-7083.

Sincerely,

Robert B. Swierupski
Director,

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