CLA-2-62:OT:RR:NC:N3:354
Mr. Jakob Sullwold
HDM
570 Hale Ave.
Oakdale, MN 55128
RE: The tariff classification of a glove from China.
Dear Mr. Sullwold:
In your letter dated August 3, 2011, you requested a tariff classification ruling. The sample submitted will be returned.
The submitted sample, Lindy® Fish Handler Glove, is a glove with a complete palm side from fingertips to wrist, and a complete thumb and forefinger composed of three layers of polyester woven fabric with resin dot coating. The balance of the glove which includes the backside, fourchettes, and sewn on cuff is made up of 77% nylon, 14% chloroprene, 6% spandex and 3% polyester knit fabric. The glove features capping along the bottom, a side vent, extra reinforcement on the backside forefinger, a partially elasticized wrist, the letters “Lindy Fish Handler” printed on the backside, and an adjustable closure located on the backside. The cumulation of features indicates design suitable for the sport of fishing.
You assert that the Lindy® Fish Handler Glove is properly classified under 6116.10.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts. Coated woven fabric sports gloves are provided for under 6216.00.0800, HTSUS. Therefore, your assertion for classification under 6116.10.0800, HTSUS, is not applicable.
The applicable subheading for the Lindy Fish Handler Glove will be 6216.00.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens, and mitts: Impregnated, coated or covered with plastics or rubber: Other 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 0.8% 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 Robert Ivers at (646) 733-3054.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division