CLA-2-62:OT:RR:NC:N3:354
Ms. Lisa C. Armstrong
Troy Lee Designs
155 E. Rincon Street
Corona, CA 92879
RE: The tariff classification of gloves from Vietnam
Dear Ms. Armstrong:
In your letter dated March 3, 2020, you requested a tariff classification ruling.
The sample submitted, Style 4117, Revox Glove, is a motocross glove with a palm side constructed of 60% nylon, 40% polyurethane non-woven fabric and a back side constructed of 90% polyester, 10% spandex fabric. The glove features backside padding, back side thermoplastic rubber protection, padding on the cuff, a backside thumb reinforcement patch, a palmside reinforcement patch, silicone material on four fingers for lever gripping, ventilation holes on the palm side, a hook and loop closure at the wrist, and fourchettes.
The essential character of the glove is imparted by the non-woven fabric on the palm side, which you described as synthetic leather. The culmination of features show a design for use in the sport of motocross. The applicable subheading for Style 4117 will be 6216.00.4600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts: other: of man-made fibers: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts. The rate of duty will be 2.8% 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 https://hts.usitc.gov/current.
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, please contact National Import Specialist Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division