CLA-2-42:OT:RR:NC:N3:354
Ms. Christy Miller
Nike Inc.
One Bowerman Drive, NRC-1
Beaverton, OR 97005-6453
RE: The tariff classification of gloves from China.
Dear Ms. Miller:
In your letter dated May 15, 2012, you requested a tariff classification ruling. The sample submitted will be returned.
Nike Style #PGF287, Football Thermal Coaches glove, is a man’s full fingered glove with a palmside from fingertips to wrist constructed of sheepskin leather. The palmside also features 100% nylon fabric overlays on the tip of the forefinger and thumb. The backside of the glove is constructed of 100% nylon and the lining of the glove is constructed of 100% polyester. The gloves feature fourchettes, a hook and clasp, an elasticized wrist and an extended rib knit cuff.
You suggested that this item be classified under 4203.21.4000, which provides for leather gloves specially designed for use in sports; however, since this glove is not used in an actual sport this tariff number does not apply.
The applicable subheading for style #PGF287 will be 4203.29.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles of apparel and clothing accessories, of leather or of composition leather: Gloves, mittens and mitts: Other: Other: Other: Men’: Lined. The rate of duty will be 14% 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