CLA-2-61:RR:NC:TA:354 E82141

Mr. John B. Pellegrini
Ross & Hardies
Park Avenue Tower
65 East 55th Street
New York, New York 10022-3219

RE: The tariff classification of gloves from China.

Dear Mr. Pellegrini:

In your letter dated May 14, 1999, you requested a classification ruling on behalf of Paris Asia, Ltd.

Two samples were submitted for review. Style 97-407W56 is a lined and insulated gauntlet style girls’(sizes 7 to 14) glove with an outershell constructed of a plastic coated knitted man-made fabric. The glove features a vinyl coated fabric palm patch which extends across the thumb, padded internal knuckle reinforcement, inner foam padding on the backside, an elasticized wrist, a hook and clasp, fourchettes and sidewalls, and a zipper on the backside gauntlet cuff. 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 coated knitted man-made fabric outershell material.

The second sample, style 96-207W56 (girls’ sizes 4 to 6X) is the mitten version of style 97-407W56.

The applicable subheading for styles 97-407W56 and 96-207W56 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 4.2 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 212-637-7083.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division