CLA-2-61:RR:NC:TA:354 F82228
Mr. Eric D. Moore
Kmart Corporation
Resource Center
3100 West Big Beaver Road
Troy, MI 48084-3163
RE: The tariff classification of gloves from Hong Kong.
Dear Mr.Moore:
In your letter dated January 19, 2000, you requested a tariff classification ruling.
Two samples were provided for review. Style 80-54-21, has a palm side from fingertips to wrist constructed of a finely knit polyester fabric covered with embossed neoprene rubber. The remainder of the glove is made of neoprene laminated between knitted camouflage printed polyester fabric on the outside and a solid color knitted fabric on the inside. The glove features pre-curved fingers, a 1-1/2 wide elasticized fabric wrist strap which is secured with hook and loop fabric on the backside, and a gauntlet cuff with elasticized fabric capping. The cumulation of features indicates design for use in the sport of hunting.
Style 86-47-90 is a glove with a complete palm side from fingertips to the hemmed bottom constructed of a finely knit nylon fabric covered with embossed neoprene rubber. The backside of the glove is constructed of neoprene laminated between knitted nylon. The glove features a partially elasticized wrist and fourchettes made of a coated knit fabric. The glove shows design for use in the sport of fishing.
The applicable subheading for styles 80-54-21 and 86-47-90 will be 6116.10.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts. 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 Brian Burtnik at 212-637-7083.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division