CLA-2-61:RR:NC:TA:354 K83074

Mr. Charles D. Ashear
Paris Asia, Ltd.
350 Fifth Avenue, 70th Floor
New York, New York 10118

RE: The tariff classification of gloves from China.

Dear Mr. Ashear:

In your letter dated February 5, 2004, you requested a tariff classification ruling on behalf of your customer, Wal-Mart Stores, Inc. The provided sample will be returned as per your request. Style 20141003 is a men’s lined and insulated half-fingered glove constructed of a camouflage printed knitted cotton 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. Additional features include a knitted cuff and a hook and clasp. The glove will also be available in different camouflage patterns as styles 20141001 and 20141009. The glove shows design for use in the sport of hunting.

The applicable subheading for styles 20141003, 20141001 and 20141009 will be 6116.92.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of cotton: 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.

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