10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a miniature hockey glove from China.
Issued August 31, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D81475 (August 31, 1998)
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
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.
CBP rationale
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.
Full text
NY D81475 August 31, 1998 CLA-2-39:RR:NC:SP:222 D81475 CATEGORY: Classification TARIFF NO.: 3926.40.0000 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
More rulings on the same tariff codes
The tariff classification of a rectangular plastic patch from China.
The tariff classification of a plastic solar power hanging ornament from China
The tariff classification of plastic ornamental cardholders from China
The tariff classification of plastic imitation gemstones and ornaments from China
The tariff classification of Juice drinks from Poland
The tariff classification of a plastic decorative glitter bunny from China
The tariff classification of various lighted characters from China
The tariff classification of decorative garden articles from China
The tariff classification of plastic decorative animal figures from China
The tariff classification of a plastic decorative heart, owl and bear from China
Follow D81475
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.