E89829 E8 Ruling Active

The tariff classification of a finger puppet glove from Taiwan

Issued November 19, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0045

Headings: 9503

Product description

The submitted article, called “Finger Puppets,” is a single knit glove with the unique feature of having stuffed animal heads sewn to the fingertips. The heads are three dimensional textile representations, complete with protruding ears, horns and trunks. The glove will be made exclusively in one standard size and will be individually bought and sold. It is apparent, from the construction, that the glove would not be worn as a means of protection from the elements or to adorn oneself. The intended use of this product is clearly for the amusement of children.

CBP rationale

The applicable subheading for the “Finger Puppets,” item #592T will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models.

Full text

NY E89829 November 19, 1999 CLA-2-95:RR:NC:SP:225 E89829 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Sandy Kao Bon Bon, Inc. 723 Camino Plaza, Suite 268 San Bruno, CA 94066 RE: The tariff classification of a finger puppet glove from Taiwan Dear Ms. Kao: In your letter dated October 12, 1999, received in this office on October 25, 1999, you requested a tariff classification ruling. The submitted article, called “Finger Puppets,” is a single knit glove with the unique feature of having stuffed animal heads sewn to the fingertips. The heads are three dimensional textile representations, complete with protruding ears, horns and trunks. The glove will be made exclusively in one standard size and will be individually bought and sold. It is apparent, from the construction, that the glove would not be worn as a means of protection from the elements or to adorn oneself. The intended use of this product is clearly for the amusement of children. The applicable subheading for the “Finger Puppets,” item #592T will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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