CBP Ruling L82027 — The tariff classification of vinyl hands and gauntlets from China.

Tariff classification

Headings: 9505

Product description

You submitted the following samples, which are being returned upon your request: Style number 14275, Ghoulish Vinyl Hands, are a pair of hands with a vinyl exterior and a black textile interior lining that resemble hands with the outer layer of skin removed and the red striated muscles revealed. The hands are intended as a costume for the Halloween holiday. Style number 14386, Glow-in-the-Dark Skeleton Vinyl Hands, are a pair of over-sized hands with a black textile interior lining and a vinyl exterior decorated with bones that glow in the dark on the back of the fingers and the wrists. The hands are intended as a costume for the Halloween holiday. Style number 14387, Devil Vinyl Hands, are a pair of oversized claw-like vinyl hands with long fingernails. The black and pink hands are decorated on the back of each wrist with a bat, one of which is lettered with the word “HELL.” The hands are intended as a costume for the Halloween holiday. Style number 14504, Demon Vinyl Hands, are a pair of oversized claw-like red vinyl hands with long fingernails and black triangular points at the finger joints. The “skin” has a rough texture with black horizontal grooves. The hands have a black textile interior lining and are intended as a costume for the Halloween holiday. Style number 14505, Gothic Gauntlets, give the appearance of a pair of elbow-length gloves and a gray vinyl exterior that resembles metal cuffs. The outside of the “metal” cuff is decorated with a skull, a faux leather strip, and white triangular-shaped spikes. Each finger is decorated with a gray faux metal ring. The Gothic Gauntlets have a black textile interior lining and are intended as a costume for the Halloween holiday.

CBP rationale

The applicable subheading for style number 14275, Ghoulish Vinyl Hands, style number 14386, Glow-in-the-Dark Skeleton Vinyl Hands, style number 14387, Devil Vinyl Hands, style number 14504, Demon Vinyl Hands, and style number 14505, Gothic Gauntlets, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.

Full text

NY L82027 February 18, 2005 CLA-2-95:RR:NC:SP:225 L82027 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Leah C. Navidad Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of vinyl hands and gauntlets from China. Dear Ms. Navidad: In your letter dated January 20, 2005, you requested a tariff classification ruling. You submitted the following samples, which are being returned upon your request: Style number 14275, Ghoulish Vinyl Hands, are a pair of hands with a vinyl exterior and a black textile interior lining that resemble hands with the outer layer of skin removed and the red striated muscles revealed. The hands are intended as a costume for the Halloween holiday. Style number 14386, Glow-in-the-Dark Skeleton Vinyl Hands, are a pair of over-sized hands with a black textile interior lining and a vinyl exterior decorated with bones that glow in the dark on the back of the fingers and the wrists. The hands are intended as a costume for the Halloween holiday. Style number 14387, Devil Vinyl Hands, are a pair of oversized claw-like vinyl hands with long fingernails. The black and pink hands are decorated on the back of each wrist with a bat, one of which is lettered with the word “HELL.” The hands are intended as a costume for the Halloween holiday. Style number 14504, Demon Vinyl Hands, are a pair of oversized claw-like red vinyl hands with long fingernails and black triangular points at the finger joints. The “skin” has a rough texture with black horizontal grooves. The hands have a black textile interior lining and are intended as a costume for the Halloween holiday. Style number 14505, Gothic Gauntlets, give the appearance of a pair of elbow-length gloves and a gray vinyl exterior that resembles metal cuffs. The outside of the “metal” cuff is decorated with a skull, a faux leather strip, and white triangular-shaped spikes. Each finger is decorated with a gray faux metal ring. The Gothic Gauntlets have a black textile interior lining and are intended as a costume for the Halloween holiday. The applicable subheading for style number 14275, Ghoulish Vinyl Hands, style number 14386, Glow-in-the-Dark Skeleton Vinyl Hands, style number 14387, Devil Vinyl Hands, style number 14504, Demon Vinyl Hands, and style number 14505, Gothic Gauntlets, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; 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

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