CLA-2-61:RR:NC:TA:354 M83789

Ms. Ruth Hayd
Customs Import Department
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

RE: The tariff classification of gloves from China.

Dear Ms. Hayd:

In your letter dated May 24, 2006, you requested a tariff classification ruling. The provided samples will be returned as per your request.

Style MF6032 is a fleece lined and insulated gauntlet styled glove with a complete palmside from the wrist up to and overlapping the backside fingertips made of a knitted fabric with a textured PVC coating on the outer surface. The backside thumb which serves as a nose wipe is made of a coated fabric. The balance of the glove shell is made of a woven nylon fabric. The glove features pre-curved fingers, a waterproof barrier, a partially elasticized wrist, a backside wrist strap, a hook and clasp, padded internal knuckle reinforcement, a drawstring tightener sewn into the gauntlet hem, a goggle wipe on the backside of the left hand glove and glove leashes. The essential character of the mitten is imparted by the coated knitted palmside fabric. The glove shows design for use in the sport of snowboarding.

The applicable subheading for the Style MF6032 will be 6116.10.0800, Harmonized Tariff Schedule of the United States (HTSUS), 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 2.8 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division