CBP Ruling I84755 — The tariff classification of a "Kid’s Bath Glove With Duck Fingers" from China.

Tariff classification

Headings: 9503

Product description

The submitted sample, “Kid’s Bath Glove With Duck Fingers”, is stated to be made of 55% cotton and 45% sisal and is designed for use in entertaining a child in the bath. The so-called “glove” is colored yellow and fits over the hand like a full-fingered glove. The top of each finger incorporates the head of a duck with a protruding orange beak and glued-on black fabric eyes. A wing-like appendage is sewn along the outer edge on either side of the hand. It is noted that, although referred to as a “glove”, the product is not viewed as such, due to its construction and principle use, which is to amuse young children. Since the item is not viewed as a glove, it would not fall within the purview of the Chapter 95 Note 1 (u) exclusion for “…gloves, mittens and mitts…” The product is seen as a version of the hand puppet, a well-known toy.

CBP rationale

The applicable subheading for the “Kid’s Bath Glove With Duck Fingers” will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.

Full text

NY I84755 August 6, 2002 CLA-2-95:RR:NC:SP:225 I84755 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Maurine Cecil American Shipping Company Inc. 400 Oceangate, Suite 1106, Long Beach, CA 90802 RE: The tariff classification of a “Kid’s Bath Glove With Duck Fingers” from China. Dear Ms. Cecil: In your letter dated July 26, 2002, on behalf of Jyoti d.b.a. M-Trio, you requested a tariff classification ruling. The submitted sample, “Kid’s Bath Glove With Duck Fingers”, is stated to be made of 55% cotton and 45% sisal and is designed for use in entertaining a child in the bath. The so-called “glove” is colored yellow and fits over the hand like a full-fingered glove. The top of each finger incorporates the head of a duck with a protruding orange beak and glued-on black fabric eyes. A wing-like appendage is sewn along the outer edge on either side of the hand. It is noted that, although referred to as a “glove”, the product is not viewed as such, due to its construction and principle use, which is to amuse young children. Since the item is not viewed as a glove, it would not fall within the purview of the Chapter 95 Note 1 (u) exclusion for “…gloves, mittens and mitts…” The product is seen as a version of the hand puppet, a well-known toy. The applicable subheading for the “Kid’s Bath Glove With Duck Fingers” will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →