CLA-2-61:RR:NC:TA:354 M81391

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 March 15, 2006, you requested a tariff classification ruling. The submitted samples will be returned as per your request.

Style 20564728 is a men’s insulated gauntlet glove with an outershell made of a camouflage printed woven polyester fabric. The glove has a fleece lining that extends as a cuff at the gauntlet bottom. The glove will be sold on a display hanger with the “Outfitters Ridge” name. The glove features a coated fabric overlay covering the center of the palm extending to the thumb and the palmside fingers, a waterproof barrier, an elasticized wrist, a hook and clasp, fourchettes, sidewalls and padded internal knuckle reinforcement. The cumulation of features on the glove shows a design for use in the sport of hunting.

Style 20161028 is a men’s lined and insulated half-fingered glove constructed of a camouflage-printed cotton knitted fabric. The glove features a camouflage-printed sewn-on mitten style cover that can be placed over the fingers or secured with hook and loop fasteners. The glove will be sold on a display hanger with the “Outfitters Ridge” name. Additional features include a coated fabric reinforcement at the center of the palm that extends to the thumb, an elasticized wrist, a ribbed knit cuff, and a hook and clasp. The cumulation of features on the glove shows a design for use in the sport of hunting. The applicable subheading for Style 20564728 will be 6216.00.4600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts: other: of man-made 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 20161028 will be 6116.92.0800, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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