CLA-2-61:OT:RR:NC:TA:354
Mr. Charles D. Ashear
Paris Asia, Ltd.
350 Fifth Ave. - Floor 70
New York, NY 10118
RE: The tariff classification of gloves from China.
Dear Mr. Ashear:
In your letter dated April 16, 2008, you requested a classification ruling on behalf of your client, Wal-Mart Stores, Inc. The samples submitted will be returned.
Style FGB38S308 is a boy’s lined and insulated glove constructed of a of a polyester fleece fabric. A coated fabric overlay is located at the center of the palm which extends to the base of the fingers and inner thumb. A second fabric overlay at the thumb/forefinger crotch extends up the outer thumb and outer forefinger. Additional features include a hemmed bottom, an elasticized wrist, a hook and clasp, a breathable back, and fourchettes. The cumulation of features on the glove shows a design for use in the sport of cross country skiing.
Style FGB38S308C, is a boys lined and insulated glove constructed of a printed polyester fleece fabric. A coated fabric overlay is located at the center of the palm which extends to the base of the fingers and inner thumb. A second fabric overlay at the thumb/forefinger crotch extends up the outer thumb and outer forefinger. Additional features include a hemmed bottom, an elasticized wrist, a hook and clasp, a breathable back, and fourchettes. The cumulation of features on the glove shows a design for use in the sport of cross country skiing.
The applicable subheading for styles FGB38S308 and FGB38S308C will be 6116.93.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other gloves, mittens and mitts, all 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