CLA-2-61:RR:NC:WA:354 A88628

Ms. Renee L. Hoem
Columbia Sportswear Company
6600 North Baltimore
Portland, Oregon 97203

RE: The tariff classification of ski gloves from China.

Dear Ms. Hoem:

In your letter dated October 15, 1996 you requested a tariff classification ruling.

The submitted sample, style SU9400, is a knitted polyester fleece ski glove with a plastic coated inner surface. The glove features a PVC overlay on the palm, forefinger and thumb. Additional features include a knitted fabric liner, an internal textile backed vinyl reinforcement and additional foam padding over the knuckles, a partially elasticized wrist, a hook and loop strap which provides tightening at the wrist, and a hook and clasp.

The applicable subheading for the glove will be 6116.10.0800, Harmonized Tariff Schedule of the United States (HTS), 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. The duty rate will be 5% percent ad valorem.

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 Brian Burtnik at 212-466-5880.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division