CLA-2-61: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 14, 2009, you requested a classification ruling on behalf of your client, Wal-Mart Stores, Inc. The sample submitted will be returned.

Style UM39A011 is a men’s lined and insulated half fingered glove constructed of a polyester fleece fabric. The glove features a sewn-on mitten style cover that can be placed over the exposed fingers or secured with hook and loop fasteners when not in use and also a slit across the palmside thumb which allows the wearer to expose their thumb. Additional features include a coated fabric reinforcement at the center of the palm which extends to the base of the palmside thumb, a rib-knit cuff, fourchettes, and a hook and clasp. Noting the features of the glove, we believe it shows design for use in the sport of hunting. The applicable subheading for Style UM39A011 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: Other: With fourchettes. The rate of duty will be 18.6 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 354 at 646-733-3054.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division