CLA-2-61:RR:NC:TA:354
Mr. Stanley Rubin
RGR Corporation
P.O. Box 26
Westport, CT 06881
RE: The tariff classification of gloves from China.
Dear Mr. Rubin:
In your undated letter, which we received July 23, 2009, you requested a classification ruling. The submitted sample will be retained by our office.
The submitted sample, Style 1112 “Freehands Spring Skiing”, is a men’s insulated and lined glove. A portion of the palm side is constructed of a polyester non-knit fabric. The balance of the glove, including the fourchettes, is constructed of a polyester knit fabric that features a breathable windstopper membrane laminated to the inner surface. A coated fabric overlay covers part of the center of the palm and portions of the palmside thumb and fingers. A slit across the palmside thumb and forefinger allows the tips to fold back, where they can be secured with sewn-in magnets. This exposes the top third of the thumb and forefinger, which you state will enable the wearer to use a cell phone. The glove also features an elasticized wrist, a hook and clasp, and a hemmed bottom. A Thinsulate trademark label is sewn inside the front hem of the glove. The essential character of the glove is imparted by the knit fabric material.
In your letter you assert that the gloves are ski gloves. Although the gloves may contain the features of the ski gloves described in the case of Stonewall Trading Company v. United States, 64 Cust. Ct. 482, C.D. 4203 (1970), the gloves would not be effective in protecting the wearer’s hands from water and moisture. The entire backside is constructed of knit fabric to which snow tends to adhere. The fabric will easily absorb water and allows that water to pass onto the hands of the wearer. In this regard, the gloves are not practical for use in skiing.
The applicable subheading for Style 1112 will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: With fourchettes. The rate of duty will be 18.6 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 Robert Ivers at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division