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 June 9, 2009, you requested a classification ruling. The sample submitted will be returned.

Style 91D90002-1 is a boy’s lined and insulated glove constructed of 87% polyester and 13% spandex knit fabric. A coated fabric overlay is located at the center of the palm which extends to cover both the palmside forefinger and inner thumb. The glove features fourchettes, a hook and clasp and a ribbed knit acrylic cuff.

The applicable subheading for Style 91D90002-1 will be 6116.93.9400, 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 Robert Ivers at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division