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N188017 N1 Ruling Active

The tariff classification of gloves from China.

Issued November 7, 2011 by U.S. Customs and Border Protection.

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N1 N188017 (November 7, 2011)

Tariff classification

HTS codes: 3926.20.4050

Headings: 3926

Product description

Style 39230, described as “Neon Glow Hands”, is a full-fingered glove constructed of 100% vinyl. The glove has a two ply palmside and a single ply backside. Two packets contained within the two plies of the palmside can be broken to allow the chemicals inside to mix and create a neon glow effect. The glove, designed as a Halloween costume accessory, features a heat sealed seam.

CBP rationale

The applicable subheading for Style 39230 will be 3926.20.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens and mitts): Other: Other: Other.

Full text

N188017 November 7, 2011 CLA-2-39:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 3926.20.4050 Ms. Luz Guzman Disguise Inc. 12120 Kear Place Poway, CA 92064 RE: The tariff classification of gloves from China. Dear Ms. Guzman: In your letter dated September 23, 2011, you requested a tariff classification ruling. The samples submitted will be retained by this office. Style 39230, described as “Neon Glow Hands”, is a full-fingered glove constructed of 100% vinyl. The glove has a two ply palmside and a single ply backside. Two packets contained within the two plies of the palmside can be broken to allow the chemicals inside to mix and create a neon glow effect. The glove, designed as a Halloween costume accessory, features a heat sealed seam. The applicable subheading for Style 39230 will be 3926.20.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens and mitts): Other: Other: Other. The duty rate will be 6.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 this ruling, contact National Import Specialist Robert Ivers at (646) 733-3054. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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