“Mickey mitt” was classified as “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories
thereof: Other: Other.”(HS:9505.90) by U.S. Customs ruling NY B87119.
*example image of the targeting item
Source:Amazon.com
Table of Contents
Before Revocation
The targeting item is called “Mickey mitt”.
The articles at issue in NY B87119 is a large, white, acrylic pile mitt that is worn on the hand to create the appearance of the three digit hand of the cartoon character
“Mickey Mouse.” It allows for the insertion of the thumb and separate insertion of the fingers.
And here is the German customs classification record, they classified similar products which is used in Halloween festival HS:6116.93.
| Item image |  |
|---|---|
| Issued Country | German customs |
| Reference | DE15047-14-1 |
| Issuing date | Sept. 25, 2014 |
| Item name | Gloves, mittens so-called black Halloween |
| Classified HS code | 6116.93 |
| Details & Customs Opinion | Gloves, mittens so-called black Halloween, Article 729617, Photo see Appendix, -. Cut to length as five-finger gloves made – from about 1.3 mm thick, plain knitted aloud request polyester (synthetic fibers), – on one side pattern forming (according to request depicting printed with rubber), a skeleton motif – with a ribbed knit, double-crafted cuffs “”finger gloves knitted or crocheted, other than in subheading 6116 10 called, of synthetic fibers””. |
See How to search world customs ruling with an image.
After Review
Whether the mitt and gloves, described above, are properly classified in
heading 6116, HTSUS, as gloves or a mitt or in heading 9505, HTSUS, as
festive articles.
The HTSUS headings under consideration are the following:
6116
Gloves, mitten and mitts, knitted or crocheted:
9505
Festive, carnival or other entertainment articles, including magic
tricks and practical joke articles; parts and accessories thereof: Other.
To determine which one is appropriate, Refer to Chapter note.
Conclusion
U.S.Customs applied chapter note 1(v) and interpreted it to mean that the exclusionary language to chapter 95.
Therefore U.S.Customs revoked NY B87119 and reclassified it in 6116.93
Source:Customs Bulletin
My opinion
It’s always difficult to judge whether an item is classified as Festival goods, Christmas goods, or other when it is actually used in such kind of Festival.
Since the Targeting item of Mickey mitt is made of a “large, white, acrylic pile”, it seems it does not have a utilitarian function like holding or grabbing something.
and it might be made of non-durable material.
If the item does not have a utilitarian function, it could be just a decoration or fancy goods.
But because of note 1(v)to chapter 95, “gloves, mittens, and mitts” are excluded from chapter 95.
Is there no room for “something like gloves, mittens, and mitts” to be classified as Festival goods?
