CLA-2-61:OT:RR:NC:N3:354

Mr. Ken Skillman
Mizuno USA, Inc.
4925 Avalon Ridge Pkwy
One Jack Curran Way
Norcross, GA 30071

RE: The tariff classification of gloves from China.

Dear Mr. Skillman:

In your letter dated November 21, 2012 you requested a tariff classification ruling. The samples submitted will be returned except for one glove of style 490140 and 490143.

Style 490140 is a running glove constructed of 92% polyester, 8% polyacrylate knit fabric. The backside of the gloves features a reflective design in the center of the glove and a layer of polyurethane which is designed for protection from the wind. You state the fabric of the glove is designed for moisture absorption as the runner sweats. The glove also features an elasticized cuff and fourchettes. The culmination of features shows a design for use in the sport of running.

Style 490143 is a running glove constructed of 94% polyester, 6% polyacrylate fleece knit fabric. You state the fabric is designed for moisture absorption as the runner sweats. The glove features fourchettes, a ribbed knit cuff and a reflective design in the center of the backside of the glove. The culmination of features shows a design for the use in the sport of running.

The applicable subheading for style 490140 and 490143 will be 6116.93.0800, Harmonized Tariff Schedule of the United States (HTSUS), 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 duty rate will be 2.8% ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on style 490146, a glove and arm warmer. Your request for a classification ruling should include the exact retail packaging that these two items are being imported in. The packaging that we received has shoe sizes on it. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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