CLA-2-61:RR:NC:TA:354 K83106

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 11, 2004, you requested a tariff classification ruling on behalf of your customer, Wal-Mart Stores. The provided sample will be returned as per your request.

Styles 20340812 and 20340816 are men’s gloves constructed of a polyester fleece fabric with fourchettes and a knitted cuff. The glove will also be available in youth sizes as styles 20340812Y and 20340816Y. The applicable subheading for all styles will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: with fourchettes. The duty rate will be 18.6 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