CLA-2-61:OT:RR:NC:TAB:354
Mr. Ricky Ma
Wen-Parker Logistics
230-79 International Airport Center Blvd.
Suite 800-805
Jamaica, N.Y. 11413
RE: The tariff classification of gloves from China.
Dear Mr. Ma:
In your letter dated November 26, written on behalf of your client, Marmot Mountain LLC, you requested a classification ruling.
You have submitted a pair of gloves with removable inner gloves, style #9557 “Shot 9 Gloves,” that you state are ski gloves. The palm side, from fingertips to wrist, is constructed of 100% knitted nylon fabric with a 100% polyurethane textured coating on the outer surface. The backside and the extended gauntlet cuff are made up of woven nylon fabric with a rubber/plastics coating on the underside. Other features include pre-curved fingers, woven nylon fourchettes, sidewalls, a PU suede material on the backside thumb that functions as a nose wipe, an inner waterproof barrier as well as a polyester knit lining, a hook and clasp, a partially elasticized wrist with an adjustable textile strap on the backside wrist, as well as an adjustable draw cord with a locking end clip that tightens the gauntlet hem. The essential character of the glove is imparted by the coated knit fabric palmside material. The design features of the glove, in conjunction with the marketing and advertising materials, indicate that these gloves are designed for use in the sport of skiing.
The gloves feature removable inner gloves made of knit polyester fleece fabric. These inner gloves feature fourchettes, sidewalls, elasticized wrists, rubber/plastic applications on the fingertips and at the center of the palm for better grip, a PU suede overlay at the thumb/forefinger crotch, and a hook and clasp. The culmination of features shows a design for use in the sport of cross-country skiing.
The applicable subheading for the outer gloves of style #9557 “Shot 9 Gloves” will be 6116.10.0800, Harmonized Tariff Schedule of the United States (HTSUS), 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 duty rate will be 2.8% ad valorem.
The applicable subheading for the inner gloves of style #9557 “Shot 9 Gloves” will be 6116.93.0800, HTSUS, 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 duty rate will be 2.8% 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