The tariff classification of a lighted palmless glove from China

NY K81847 December 30, 2003 CLA-2-94:RR:NC:2:127 K81847 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Richard Mueller A.H. Carter & Associates 7256 S.227th Place Kent, WA 98032 RE: The tariff classification of a lighted palmless glove from China Dear Mr. Mueller: In your letter dated November 25, 2003, on behalf of Teclite Inc., you requested a tariff classification ruling. The sample will be returned as requested. The article, “Tantilus” item #TNT-001, is a palmless fingertip single glove made of manmade material. There are five battery operated electronic LED lights attached to a plastic housing on the back of the glove. Hook and loop fabric attaches the housing and the individual wires that extend to each fingertip to the glove. A small push button operates the lights to “on”, “blinking”, “blink to hand movements” and “off”. The glove has a hook and loop closure for adjusting or tightening at the wrist. You contend that the item should be classified as toys under subheading 9503.90.0080, HTS, and cite rulings NY 811497 and PD F81666. We disagree on the basis the article is not a toy and is not designed to amuse but rather to create light. The applicable subheading for the electronic lighted glove, item #TNT-001, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings of other than base metal. The rate of duty will be 3.9 percent 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 George Kalkines at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division