CLA-2-61:RR:NC:TA:354 L83508

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

RE: The tariff classification of gloves from China.

Dear Mr. Ashear:

In your letter dated March 28, 2005, you requested a classification ruling. The provided sample will be returned as per your request.

Style 706200 is a men’s gunn cut glove constructed of a camouflage-printed 100% cotton knitted fabric shell with perforations on the backside. The glove features a palmside polyester inner lining, a coated fabric reinforcement across the center of the palm, an elasticized wrist, and a hemmed bottom. Noting the features of the glove, we believe it shows design for use in the sport of hunting.

The applicable subheading for the glove 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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division