CLA-2-61:RR:NC:TA:354
Mr. Charles D. Ashear
Paris Asia, Ltd.
350 Fifth Ave. - Floor 70
New York, NY 10118
RE: The tariff classification of gloves from China.
Dear Mr. Ashear:
In your letter dated March 25, 2009, you requested a classification ruling on behalf of your client, Wal-Mart Stores, Inc. The sample submitted will be returned.
You have submitted a sample of a cross-country ski glove, Style UM39A010, made up of an outer shell consisting of 96% polyester, 4% spandex knit fabric. Except for a small portion below the center of the palm, the entire palmside and palmside fingers and thumb are overlaid with sheepskin leather. Leather overlays also reinforce the thumb/forefinger crotch. The lightweight lightly lined glove also features an elasticized wrist, a hemmed bottom with a vented cuff, knit polyester fourchettes, and a hook and clasp. The essential character of this glove is imparted by the leather palmside material.
The applicable subheading for Style UM39A010 will be 4203.21.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: specially designed for use in sports: ski or snowmobile gloves, mittens and mitts: cross-country ski gloves, mittens and mitts. The rate of duty will be 3.5% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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