Cartoon Character Gloves Are Dutiable as Wearing Apparel, Says Customs.

In NY B871119, dated July 8, 1997, and NY N006668, dated February 14, 2007, CBP classified gloves and a mitt in heading 9505, HTSUS, specifically in subheading 9505.90.60, HTSUS (rate of duty ZERO), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." CBP has reviewed the rulings and has determined the ruling letters to be in error. It is now CBP’s position that the gloves and a mitt are properly classified, in heading 6116, HTSUS, specifically in subheading 6116.93.88, HTSUS (rate of duty 18.6%), which provides for "Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Without fourchettes."

The cartoon hands classified in NY N006668 are an oversized pair of “cartoon hand” style gloves, 12″ wide and 11″ in length, with one thumb and three fingers made from 100 percent polyester knit fabric and stuffed with foam. It also allows for the insertion of the thumb and separate insertion of the fingers.

CBP's reasoning in this case can be viewed at CUSTOMS BULLETIN AND DECISIONS, VOL. 53, NO. 39, OCTOBER 30, 2019

The question of whether imported merchandise is a "festive article" duty-free under a Heading 9505 provision or an article of wearing apparel or a textile article, subject to the import duties applicable to goods of chapters 61 through 63, has been the subject of litigation, Customs rulings and ruling reversals. Clients of Agathon Associates can read more at www.agathonassociates.com/textile-pri/festive-articles/.