CLA-2-62:RR:NC:TA:354 J84234
Mr. Charles D. Ashear
Paris Asia, Ltd.
350 Fifth Avenue, 70th Floor
New York, New York 10118
RE: The tariff classification of gloves from China.
Dear Mr. Ashear:
In your letter dated May 12, 2003, you requested a tariff classification ruling. The submitted sample will be returned as per your request.
Style OB03S01 is a lined and insulated gauntlet glove with palmside fingers constructed of a knitted fabric with a textured vinyl coating on the outer surface. The balance of the outershell is made of a woven polyester fabric. The glove features a textured vinyl coated fabric reinforcement at the center of the palm which extends across the thumb, an elasticized wrist, a waterproof barrier, a hook and clasp, padded internal knuckle reinforcement, backside inner foam padding, and a drawstring tigthener at the gauntlet bottom. The cumulation of features on the glove shows a design for use in the sport of skiing. The essential character of the glove is imparted by the woven 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 3.1 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 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division