CLA-2-61:RR:NC:TA:354 J85345
Mr. Brian Bono
Panalpina
561 Airport South Parkway, Suite 100
Atlanta, Georgia 30349
RE: The tariff classification of gloves from Hong Kong.
Dear Mr. Bone:
In your letter dated May 31, 2003, you requested a tariff classification ruling on behalf of Zebco.
The provided sample, Style “Rhino Fishing Glove”, has a palm side from fingertips to wrist constructed of neoprene sandwiched between a finely knitted dot coated fabric on the outer surface and a knitted fabric on the underside. The backside of the glove is made of neoprene sandwiched between two knitted fabrics. The glove is half-fingered at the thumb and two fingers. Additional features include two pre-curved fingers, a 1-inch wide elasticized fabric wristband that is secured with hook and loop fasteners on the backside, and “Rhino” embroidered on the backside pinky. The cumulation of features indicates design for use in the sport of fishing.
The applicable subheading for the glove 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 3.1 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 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division