CLA-2-62:RR:NC:TA:354 C89034
Ms. Rachel Acuff
WalMart Stores, Inc.
702 SW 8th Street
Bentonville, Arkansas 72716-8023
RE: The tariff classification of ski gloves from Taiwan.
Dear Ms. Acuff:
In your letter dated June 12, 1998 you requested a classification ruling.
The submitted sample will be returned as per your request.
The provided sample, style NA-603, is a ladies' lined and insulated glove
constructed of a woven polyester outershell with a ribbed knit cuff. The glove
features a vinyl palm patch which extends across the thumb, internal padded
vinyl covered textile reinforcement across the back of the knuckles, inner foam
covering the knuckle to wrist area on the backside, an elasticized wrist,
fourchettes, sidewalls and a hook and clasp. The cumulation of features on the
glove show a design for use in the sport of skiing. The essential character of
the glove is imparted by the outershell material.
The applicable subheading for the glove will be 6216.00.4600, Harmonized
Tariff Schedule of the United States (HTS), 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 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