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 4387, Swelter Glove, is a mountain biking 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 thermoplastic rubber protection on the back side, padded protection on the backside, two palm reinforcement patches, a back side thumb reinforcement patch, silicone on the four fingers for bike lever gripping, ventilation holes on the palm side, fourchettes and a hook and loop wrist closure.
The culmination of features show a design for use in the sport of mountain biking.
In your letter, you suggest that Style 4387 should be classified in subheading 6216.00.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts: impregnated, coated or covered with plastics or rubber: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile mittens and mitts. We disagree as the instant item is not considered to be a coated glove for tariff purposes. The applicable subheading for Style 4387 will be 6216.00.4600, 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