CLA-2-61:RR:NC:TA:354 K82901
Mr. Charles D. Ashear
Paris Asia, Ltd.
350 Fifth Avenue - Floor 70
New York, New York 10118
RE: The tariff classification of gloves from China.
Dear Mr. Ashear:
In your letter dated January 30, 2004, you requested a classification ruling on behalf of Paris Asia, Ltd. The provided samples will be returned as per your request.
Two samples were provided for review. Style 20240215 is a lined and insulated half-fingered glove constructed of a string-knit 85% wool 15% nylon fabric. The glove features a sewn-on mitten style cover that can be placed over the fingers or secured with hook and loop fasteners when not in use. The fleece lining extends to trim the glove bottom and mitten cover. Additional features include leather reinforcements on the palmside thumb, a slit in the palmside thumb, and a ribbed knit cuff.
Style 20240115 is a 85% wool 15% nylon string-knit fabric glove with a rubberized dot coating on the palmside from the wrist to the fingertips. The rubberized coating weighs less then 50% of the weight of the string-knit palmside material. The glove features a ribbed knit cuff. The essential character of the glove is imparted by the coated fabric palmside. Therefore, your assertion for classification as an uncoated glove under 6116.91.000, HTS, is not applicable.
The applicable subheading for style 20240215 will be 6116.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of wool or fine animal hair. The duty rate will be 31.2 cents per kilogram plus 7 percent ad valorem.
The applicable subheading for style 20240115 will be 6116.10.5510, HTS, which provides for Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: Without fourchettes: Other: Other. The duty rate will be 13.2 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