CLA-2-62:RR:NC:TA:354 L85532

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 June 7, 2005, you requested a tariff classification ruling. The submitted sample will be returned as per your request.

Style AW35201 is a lined and insulated ladies glove with an outershell constructed of a woven polyester fabric. The glove features padded internal knuckle reinforcement, an elasticized wrist, a coated fabric overlay at the center of the palm which extends to the palmside thumb, a fabric trimmed cuff, a hook and clasp, a zippered pocket at the backside knuckle area, fourchettes, and sidewalls. The cumulation of features shows a design for use in the sport of skiing.

The applicable subheading for Style AW35201 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 2.8 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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division