CLA-2-62:S:N:N5:354 889772

Ms. Tracy Caldwell
Century Incorporated
1705 National Blvd.
Midwest City, OK 73110-7942

RE: The tariff classification of a martial arts mitt from China.

Dear Ms. Caldwell:

In your letter dated August 19, 1993, you requested a tariff classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 14332, is a woven textile mitt coated with compact vinyl. The mitt features self capping at the wrist, internal high density foam padding stitched on the back of the hand, a 1 inch wide piece of internal high density foam padding that extends horizontally across the palm and a one inch wide elasticized strap sewn in the side seams at the wrist on the palm side. The glove is designed for use in the sport of martial arts and provides protection when training with a heavy boxing bag. The applicable subheading for style 14332 will be 6216.00.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts: impregnated, coated or covered with plastics or rubber: other gloves, mittens and mitts, all the foregoing specially designed for use in sports. The rate of duty will be 5.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport