CLA-2-61:OT:RR:NC:N3:354
Mr. John M. Peterson
Neville Peterson LLP
Counselors at Law
17 State Street, 19th Floor
New York, NY 10004
RE: The tariff classification of gloves from China.
Dear Mr. Neville:
In your letter dated June 20, 2013, you requested a tariff classification ruling on behalf of your client, Totes-Isotoner Corporation.
Style 125M is a full fingered glove constructed of knit polyester fabric and a wind-resistant breathable membrane with the exception of the fingertips which is constructed of a plastic coated fabric. The glove features fourchettes, a polyester lining, insulation, a hook and clasp, knuckle reinforcement, a neoprene cuff sandwiched between finely knit fabric and an overlay of plastic coated textile fabric on the palm extending up part of the thumb. The glove is labeled “Get Intense Ski and Sport Glove” and is advertised as “Get Intense Glove”.
The applicable subheading for style 125M will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: with fourchettes. The duty rate will be 18.6 percent ad valorem.
You state that this glove has the features of a ski glove and that 6116.93.0800, knit synthetic fiber gloves, mittens and mitts specially designed for use in sports, is the proper classification for this glove. We disagree. A conclusion that a certain glove is "specially designed" for use in a particular sport, requires more than a mere determination of whether the glove or pair of gloves could possibly be used in a certain sport. In determining whether gloves are specially designed for use in sport, Customs considers the connection the gloves have to an identified sporting activity, the features designed for that sporting activity, and how the gloves are advertised and sold in relation to the named sport. We believe this glove is a multi-use cold weather glove.
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 Lisa Anschlowar at (646) 733-3054.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division