CLA-2-61:OT:RR:NC:TAB:354
Mr. Charles D. Ashear
Paris Asia, Ltd.
350 Fifth Ave. – Floor 70
New York, NY 10118
RE: The tariff classification of mittens from China.
Dear Mr. Ashear:
In your letter dated June 16, 2008, written on behalf of Wal-Mart Stores Inc., you requested a tariff classification ruling. The submitted samples will be returned.
Styles FGA14806 and FGA14807 are toddler sized lined and insulated mittens constructed of a polyester fleece fabric. The backside of style FGA14807 features a top portion made of woven polyester fabric and a lower portion of knit polyester fabric. A coated fabric overlay reinforces the center of the palms extending to the thumb. The mittens also feature an inner waterproof barrier, padded internal knuckle reinforcement, elasticized wrists, hemmed cuffs, and hook and clasps. The mittens show a design for use in the sport of skiing.
The applicable subheading for the mittens will be 6116.93.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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% 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