CLA-2-39:OT:RR:NC:N3:354
Ms. Anne Larner
Gordini U.S.A. Inc.
67 Allen Martin Drive
Essex Jct, VT 05451
RE: The tariff classification of gloves from China.
Dear Ms. Larner:
In your letter dated June 21, 2012, you requested a tariff classification ruling. The samples submitted will be returned.
Style A592 consists of a glove with a removable liner designed to be used together. The liner was designed to be removeable to facilitate easy cleaning and drying. The complete palmside of the shell glove from fingertips to wrist and the backside fingertips is constructed of 100% polyester knit fabric with a cellular plastic (polyurethane) coating on the outer surface. The remainder of the shell glove is constructed of 100% nylon. The glove features an elasticized wrist, adjustable wrist strap, a wrist leash, an adjustable cuff cord, a hook and clasp, a nose wipe and fourchettes. The removable liner is constructed of 100% polyester knit fleece. The essential character of the glove is imparted by the cellular plastic palmside material.
Style A568 consists of a mitt with a removable liner designed to be used together. The liner was designed to be removable to facilitate easy cleaning and drying. The complete palmside of the shell mitt from fingertips to wrist is constructed of 100% polyester knit fabric with a cellular plastic (polyurethane) coating on the outer surface. There is a small overlay of this same material on the palmside and backside tops of the fingertips. The remainder of the shell mitt is constructed of 100% nylon. The mitt features an elasticized wrist, an adjustable wrist strap, a wrist leash, an adjustable cuff cord, a hook and clasp, and a nose wipe. The removable liner is constructed of 100% polyester knit fleece. The essential character of the glove is imparted by the cellular plastic palmside material.
Style A501 is a full fingered lined and insulated glove with a palmside outershell constructed of 100% polyester woven fabric. You state that this material is coated with urethane; however there is not enough urethane on it to be considered a coated fabric. In addition, the palmside outershell features polyurethane coated 100% polyester knit fabric overlays on the center of the palm and the tips of fingers and thumb. The glove features internal knuckle reinforcement, fourchettes, an inner waterproof barrier, an elasticized wrist, an adjustable wrist strap, a nose wipe, a hook and clasp, and an adjustable cuff cord. The essential character of the glove is imparted by the 100% polyester woven palmside material.
Style WA575 is a full fingered lined and insulated glove with a palmside outershell constructed of 100% polyurethane with the exception of a small portion of the middle of the four fingers which is constructed of a coated knit fabric. The glove features a coated knit fabric overlay on a small portion of the center of the palm and backside thumb crotch. The remainder of the outershell is constructed of a woven fabric. The glove also features internal knuckle reinforcement, an inner waterproof barrier, nose wipe, fourchettes, a hook and clasp, an extended fleece cuff and an adjustable snap closure on the back wrist. The essential character of the glove is imparted by the plastic palmside outershell material.
Style A599 is a mitt constructed of a woven fabric. Cellular plastic coated knit fabric overlays cover the majority of the palmside. The mitt features a separate additional lining, insulation, internal knuckle reinforcement, an inner waterproof barrier, an elasticized wrist, an adjustable wrist strap, a nose wipe, a hook and clasp, and an adjustable cuff cord. The cellular plastic coated knit fabric overlays impart the essential character of the mitt.
You state that the gloves have been designed with the features of the ski gloves in the Stonewall Trading Case; however these gloves and mitts are advertised in the Carhartt Catalog in the “insulated series” of gloves and advertising from the retail stores you mentioned was not provided to this office. In addition, an internet search of the sites of the merchants you named found no mention of the gloves submitted. This office finds these styles to be multi-use cold weather gloves and mitts.
The applicable subheading for style A592, A568, WA575, A599 will be 3926.20.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens and mitts): Other: Other: Other. The duty rate will be 6.5 percent ad valorem.
The applicable subheading for style A501 will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts: other: of man-made fibers: other: with fourchettes: other. The rate of duty will be 20.7 cents per kilogram plus 10.4 percent 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 Robert Ivers at (646) 733-3054.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division