The tariff classification of miniature gloves for dolls

NY A88703 November 6, 1996 CLA-2-95:RR:NC:2:225 A88703 CATEGORY: Classification TARIFF NO.: 9502.91.0000 Ms. Kathryn A. Weck Westwater Enterprises 917 Mountain Ave. Mountainside, N.J. 07092 RE: The tariff classification of miniature gloves for dolls from China Dear Ms. Weck: In your letter dated October 11, 1996 you requested a tariff classification ruling. The subject merchandise consists of small gloves designed for doll making and other crafts. One sample of the "Miniature Garden Gloves," item #GGO3, was submitted with your inquiry. The gloves are made of textile material, have a brushed interior and applied knit cuff. The finished gloves measure 3 1/2 inches in length and 2 inches in width. The cuff measures 1 1/2 inches across from the side seam. The miniature version of gloves described above, item #GGO3, is considered doll clothing for classification purposes primarily because of their size and intended use which is indicated by their retail packaging as "for Doll Making & Crafts." We are unable to issue a ruling on the larger sized "Garden Gloves," item #GGO5, without an actual sample. You have furnished us with a photocopy of these gloves which illustrates an outline of their appearance. Unfortunately, this is insufficient to make a determination. Examination of the physical product is critical in order to distinguish gloves designed for dolls and those which may be worn by children. When a sample becomes available you may resubmit your request along with a breakdown of component materials by value and weight for the gloves. Item #GGO3 is being retained for future reference. The applicable subheading for the "Miniature Garden Gloves," item #GGO3, will be 9502.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: garments and accessories thereof, footwear and headgear. The rate of duty will be free. Note that, at this time, articles classified in HTS 9502.91.0000 are not subject to quota or visa requirements. 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 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division