CLA-2-62:OT:RR:NC:N3:354
Ms. Johanna Oh
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229
RE: The tariff classification of gloves from China.
Dear Ms. Oh:
In your letter dated February 19, 2014, you requested a tariff classification ruling. A pair of gloves was submitted; one glove will be retained by this office.
Style SM9105 is a glove constructed of 93% polyester, 7% elastane woven fabric. The underside of the fabric is brushed and features metallic dots; you refer to this as Omni-Heat. The gloves feature fourchettes, a silicone line pattern on the palm side, thumb crotch reinforcement, neoprene cuff sandwiched between finely knit fabric, and hook and clasp.
The applicable subheading for this style 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.
You assert that your glove is a cross country ski glove and properly classified at 6216.00.0800, HTSUS. This provision does not apply, as it provides for gloves coated with plastics or rubber and your glove is not coated with plastic or rubber. It is also not considered a cross country glove, as it lacks some of the special features of a cross country ski glove, such as a wrist tightener. You also did not provide sufficient marketing information, such as hangtags, catalogs or current advertisements, to show that this glove was specially designed for use as a cross country ski glove and being sold that way. We believe this is a multi-use 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 Maribeth Dunajski at (646) 733-3045.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division