CLA-2-62:RR:NC:N3:354
Mr. Robert E. Haspray
Deringer Logistics Consulting Group
173 West Service Rd.
Champlain, NY 12919
RE: The tariff classification of gloves and mittens from China.
Dear Mr. Haspray:
In your letter dated April 16, 2012, you requested a classification ruling on behalf of your client, Swany America Corporation. The samples submitted will be returned.
Style 5401 is a men’s lined and insulated glove with an outer shell constructed of 100% polyester woven fabric. A coated fabric overlay reinforces the center of the palm extending to the palmside thumb. You state the glove also features padded internal knuckle reinforcement, an elasticized wrist, an extended self-fabric snow cuff with an elasticized drawstring that has an adjustable barrel stopper and a hook and clasp. The cumulation of features on the glove shows a design for use in the sport of skiing. The essential character of the glove is imparted by the outershell woven polyester fabric.
Style 5702 is a women’s lined and insulated mitten with an outer shell constructed of 100% polyester woven fabric. A coated fabric overlay reinforces the center of the palm extending to the palmside thumb. You state the mitten also features padded internal knuckle reinforcement, an elasticized wrist, an extended self-fabric snow cuff with an elasticized drawstring that has an adjustable barrel stopper, and a hook and clasp. The cumulation of features on the mitten shows a design for use in the sport of skiing. The essential character of the mitten is imparted by the outershell woven polyester fabric.
Style 5704 is a women’s lined and insulated glove with an outer shell constructed of 100% polyester woven fabric. A coated fabric overlay reinforces the center of the palm extending to the palmside thumb. You state the glove also features padded internal knuckle reinforcement, an elasticized wrist, an extended self-fabric snow cuff with an elasticized drawstring that has an adjustable barrel stopper, and a hook and clasp. The cumulation of features on the glove shows a design for use in the sport of skiing. The essential character of the glove is imparted by the outershell woven polyester fabric.
Style 5730 is a boys’ lined and insulated glove with an outer shell constructed of 100% polyester woven fabric. A coated fabric overlay reinforces the center of the palm extending to the palmside thumb. You state the glove also features padded internal knuckle reinforcement, an elasticized wrist, an extended self-fabric snow cuff with an elasticized drawstring that has an adjustable barrel stopper, and a hook and clasp. The cumulation of features on the glove shows a design for use in the sport of skiing. The essential character of the glove is imparted by the outershell woven polyester fabric.
Style 5731 is a boys’ lined and insulated mitten with an outer shell constructed of 100% polyester woven fabric. A coated fabric overlay reinforces the center of the palm extending to the palmside thumb. You state the glove also features an inner waterproof barrier, padded internal knuckle reinforcement, an elasticized wrist and a hook and clasp. The cumulation of features on the glove shows a design for use in the sport of skiing. The essential character of the glove is imparted by the outershell woven polyester fabric.
You assert that this merchandise is properly classified under 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. However, the essential character is imparted by the outershell woven polyester fabric. Therefore, your assertion for classification of the glove under 6216.00.0800 HTSUS, is not applicable.
The applicable subheading for styles 5401, 5702, 5704, 5730 and 5731 will be 6216.00.4600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts: other: of man-made fibers: 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 2.8 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,
Thomas J. Russo
Director,
National Commodity Specialist Division