CLA-2-61:S:N:N3H:354 848953

Ms. Elke Heitmeyer
Jobar International, Inc.
220 North Inglewood Avenue
Inglewood, CA 90301

RE: The tariff classification of thermal ski-glove liners from Taiwan

Dear Ms. Heitmeyer:

In your letter dated January 11, 1990, you requested a tariff classification ruling.

Two samples of knitted ski glove liners have been submitted. Item JB6795M is a men's glove and item JB6795L is a ladies glove. The gloves are identical except for size. The gloves are composed of a blend of 40% polyester, 30% metalized yarns, 20% nylon and 10% cotton. The gloves are designed with fourchettes and feature knit cuffs. The gloves have thermal properties and as stated in your letter the gloves will be used as ski glove liners. The glove liners are similar in all material respects to liners previously held to show design for use in alpine skiing.

The applicable subheading for both style gloves will be 6116.93.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted, other, of synthetic fibers, ski or snowmobile gloves, mittens and mitts. The rate of duty will be 5.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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.

Sincerely,

Jean F. Maguire
Area Director,
New York Seaport