CLA-2-61:RR:NC:TA:354 J85076

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 19, 2003, you requested a tariff classification ruling. The submitted sample will be returned as per your request.

Style 13002 is an insulated and lined glove constructed of a polyester fleece fabric. Pigskin suede fabric palm patches reinforce the center of the palm and the palmside thumb. The glove also features a pigskin overlay at the thumb/forefinger crotch which extends up the outer forefinger and outer thumb, a waterproof barrier, an elasticized wrist, padded internal knuckle reinforcement, backside inner foam padding, fourchettes, a fabric trimmed cuff, and a hook and clasp. The cumulation of features on the glove shows a design for use in the sport of skiing.

The applicable subheading for Style 13002 will be 6116.93.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic 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