CLA-2-62:RR:NC:TA:354 K89517

Ms. Marsha McCabe
MidWest Quality Gloves, Inc.
P. O. Box 260
Chillicothe, MO 64601

RE: The tariff classification of gloves from China.

Dear Ms. McCabe:

In your letter dated August 18, 2004, you requested a tariff classification ruling. The five provided samples will be returned as per your request.

Style 350WL is a men’s glove with a palm side from fingertips to wrist constructed of a finely knitted fabric coated with embossed neoprene. The remainder of the glove is made of neoprene sandwiched between a camouflage printed knitted fabric on the outside and a solid color knitted fabric on the inside. The glove features pre-curved fingers and a gauntlet cuff with elasticized fabric trim. The glove shows design for use in the sport of hunting in or near the water.

Style 1496TR is a men’s gunn-cut glove constructed of a camouflage printed polyester fleece fabric. Camouflage printed PVC mini dot-coated woven fabric reinforcements are found across the center of the palm and on the palmside fingertips of the thumb, forefinger, and the middle finger. Additional features include an elasticized wrist and a hemmed cuff. The glove shows design for use in the sport of hunting.

Style 3202AP is a men’s clute cut glove with a complete palmside, thumb and forefinger constructed of a camouflage printed latex coated knitted fabric laminated to a brushed knitted fabric. The three remaining backside fingers are made of a camouflage printed knitted fabric. The glove features a ribbed knit cuff measuring approximately 3-inches in length. The glove shows design for use in the sport of hunting.

Style 3200AP is a men’s clute cut glove with a complete palmside, thumb and forefinger constructed of a PVC mini dot coated camouflage printed knitted cotton fabric. The three remaining backside fingers are made of a camouflage printed knitted fabric. The glove features a ribbed knit cuff measuring approximately 4-inches in length. The glove shows design for use in the sport of hunting.

Style 392AP is a men’s clute cut glove constructed of a camouflage printed knitted cotton fabric. The glove features a ribbed knit cuff measuring approximately 3-inches in length. The glove shows design for use in the sport of hunting.

The applicable subheading for styles 350WL, 3202AP, and 3200AP will be 6116.10.0800, Harmonized Tariff Schedule of the United States (HTS), 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.

The applicable subheading for style 1496TR will be 6116.93.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: 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. The applicable subheading for style 392AP 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 354 at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division