CLA-2-61:OT:RR:NC:TAB:354
Mr. Richard M. Wortman
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
707 Wilshire Blvd., suite 4150
Los Angeles, CA 90017
RE: The tariff classification of swim gloves from China.
Dear Mr. Wortman:
In your letter dated July 23, 2008, written on behalf of Warnaco, Inc. you requested a tariff classification ruling.
You have submitted a sample of a pair of swimmer’s gloves, called “Aqua Fitness Glove” style #7530309 featuring a palm side constructed of cellular neoprene rubber with a textured outer surface, and a knit nylon fabric backing on the underside. The balance of the glove is constructed of two nylon knitted fabrics that have been laminated together using a central core of neoprene rubber. The webbed gloves are shaped like a scallop shell with individual finger compartments. The gloves also feature a hook and loop fastener at the wrist. The essential character of the glove is imparted by the palmside neoprene coated knitted fabric. You state that the gloves are used during water resistance training, to create a smoother movement in water for a more comfortable upper body workout as well as to increase propulsion through water, and they are specifically designed and worn only during water fitness activities.
You have suggested that these gloves should be classified under Harmonized Tariff Schedule of the United States (HTSUS) Heading 9506. However, Chapter 95 Note 1(u) specifically indicates that the chapter does not cover “gloves, mittens and mitts,” and indicates that they are “classified according to their constituent material.” Accordingly, the applicable subheading for the “Aqua Fitness Glove” will be 6116.10.0800, HTSUS, which provides for gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber…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