CLA-2-61:RR:NC:TA:354 C86327

Mr. Robin A. Huff
Inter-Maritime Forwarding Company, Inc.
156 William Street
New York New York 10038-2689

RE: The tariff classification of gloves from Korea.

Dear Mr. Huff:

In your letter dated April 2, 1998, you requested a tariff classification ruling on behalf of Breaking Waves, Inc.

The submitted sample, style 62048, is a water sports glove constructed of neoprene laminated between knitted 80% nylon 20% spandex fabric on the outerside and knitted 100% nylon fabric on the underside. The glove features a hook and loop fabric wrist closure with "Jetski Watercraft" embroidered on the synthetic leather wrist tab, fourchettes, and synthetic leather piping at the vented wrist.

Please note that Rule No. 6 of The Textile Fiber Products Identification Act requires the use of generic fiber names when marking textile products. The applicable subheading for style 62048 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 rate of duty will be 4.4 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,

Robert B. Swierupski
Director,
National Commodity
Specialist Division