CLA-2-62:OT:RR:NC:N3:354

Mr. Peter Salvato
Import Commodity Group Ltd.
500 Merrick Road
Lynbrook, NY 11563

RE: The tariff classification of mittens from China.

Dear Mr. Salvato:

In your letter dated February 2, 2012, you requested a tariff classification ruling on behalf of your client, Team Beans LLC. The submitted sample will be returned as requested.

Style MITNCKMSALB is a pair of “Mascot Mittens” constructed of 100% polyester knit fabric. The mitten features a two-ply fleece body, with a brushed fleece inner ply. The mitten also features sew on eyes, ears, tusks and a mouth, depicting the elephant mascot of the University of Alabama, and a rib-knit cuff with the trademarked, embroidered, stylized letter A logo of the school on the back. The applicable subheading for MITNCKMSALB will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: without 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 the 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,

Thomas J. Russo
Director
National Commodity Specialist Division