The tariff classification of children’s gloves from China.

NY L86661 September 1, 2005 CLA-2-39:RR:NC:TA:354 L86661 CATEGORY: Classification TARIFF NO.: 6116.10.9500 Ms. Lisa York Target Customs Brokers Inc. 33 South 6th Street Minneapolis, MN 55402 RE: The tariff classification of children’s gloves from China. Dear Ms. York: In your letter dated July 12, 2005, you requested a classification ruling on behalf of Target Stores. Item 63051 is a child’s seamed gauntlet “Buzz Light Year” (Disney Toy Story character) glove that measures approximately 10 inches in length. With the exception of the knitted fabric fourchettes, the glove is constructed of a finely knit fabric with a heavy coating of cellular plastic on the outer surface. The glove features a partially elasticized wrist and a hemmed gauntlet bottom. A small pocket inside the palmside gauntlet of the right glove houses a battery operated motion sensor and sound device that is connected to an activation button located at the center of the palm. Character sayings and action sounds are produced when activated by the wearer. Please note that Chapter 95 Note 1. (u) excludes gloves from the toy provisions. The applicable subheading for the gloves will be 6116.10.9500, Harmonized Tariff Schedule of the United States (HTS), which provides Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: with fourchettes: other. The duty rate will be 7% 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 Deborah Marinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division