CLA-2-62:S:N:N:HO6 REH
Ross & Hardies
Park Avenue Tower
65 East 55th Street
New York, NY 10022-3219
Attention: John B. Pellegrini
RE: The tariff classification of man-made ski mitten from China.
Dear Mr. Pellegrini:
In your letter dated April 3, 2001, you requested a tariff classification ruling on behalf of Paris Asia, Ltd. The mitten provided will be returned as requested.
You submitted a representative sample of a girls’ ski mitten, style #9604611, for our examination. The outer shell is made from woven nylon fabric covered with foam material on the inside surface and the napped man-made interlock inner liner is encased in a layer of fiberfill insulation. There is an internal fabric-backed vinyl strip with extra padding over the knuckle area and additional foam sheeting inserted over the back of the hand. Other features include an acrylic fur cuff, hook and clasp, elasticized wrist, and a fabric-backed vinyl palm/thumb reinforcement patch. The essential character of the gloves, which show a design for use in alpine skiing, is imparted by the textile shell.
The applicable subheading for style #9604611, girls’ mitten, will be 6216.00.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts: Impregnated, coated or covered with plastics or rubber: Other gloves, mittens or mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens, and mitts… The rate of duty will be 2.2 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions regarding the ruling, contact Field National Import Specialist Robert Haspray at 802-524-7351 x219 or National Import Specialist Brian Burtnick at 212-637-7083.
Sincerely,
Timothy G. Moran
Service Port Director
St. Albans, VT.