CLA-2-42:RR:NC:TA:354 I84242

Ms. Melissa Powell
N.I. Logistics American Corporation
1211 SW 5th Avenue, Suite 2200
Portland, OR 97204-3782

RE: The tariff classification of gloves from China.

Dear Ms. Powell:

In your letter dated July 19, 2002, you requested a tariff classification ruling on behalf of Tahsin Industrial Corporation. The provided sample will be returned as per your request.

Style CS02-0665 is a lined and insulated gauntlet glove constructed with a leather outershell. The glove features a leather palm patch which extends across the thumb, inner foam padding on the backside from the base of the fingers to the gauntlet bottom, internal knuckle reinforcement, a partially elasticized wrist, a backside leather wrist strap which is secured by hook and loop fasteners, a hook and clasp, sidewalls, fourchettes, and a fleece cuff measuring approximately 1-1/2 inches sewn at the gauntlet bottom. The cumulation of features on the glove shows a design for use in the sport of skiing.

The applicable subheading for Style CS02-0665 will be 4203.21.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: specially designed for use in sports: ski or snowmobile gloves, mittens and mitts: other. The rate of duty will be 5.5 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