CLA-2-63:OT:RR:NC:N3:351
Mr. Bo James
Lisa Ragan Customs Brokerage
1 Clay Place
Hapeville, GA 30354
RE: The tariff classification of a tanning mitt from China
Dear Mr. James:
In your letter dated July 31, 2020, you requested a tariff classification ruling on behalf of your client, Fake Bake LLC. Two samples accompanied your letter. The samples will be retained by this office.
Style # ZZ-001014, described as a “Charcoal Professional Tanning Mitt,” is a mitt absent any separation for the fingers or thumb intended to be used to apply self tanning products in the home resulting in a streak free sunless tan finish while preventing staining of the hand. The Tanning Mitt is composed of three layers: a 100 percent polyester pile fabric outer layer; a polyurethane foam middle layer and a thermo plastic elastomer (TPE) (plastic film) inner layer. The three layers are cut, glued and sewn together. The mitt, measuring approximately 7 ½ x 5 inches, can be washed and reused for several applications.
In your letter, you suggest that Style # ZZ-001014 should be classified under heading 6116, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Gloves, mittens and mitts, knitted or crocheted.” You indicated that heading 6116 was more appropriate for a wearable glove than as a household textile classified in heading 6307.
We disagree that the instant item should be classified in heading 6116. Per the Harmonized System Explanatory Notes to heading 6116, HTSUS, “This heading covers all knitted or crocheted gloves, without distinction between those for women or girls and those for men or boys. It includes ordinary short gloves with separate fingers, mittens covering only part of the fingers, mitts with separation for the thumb only and gauntlet or other long gloves that may cover the forearm or even part of the upper arm.” Since the mitt does not feature a separation for the thumb, it cannot be classified in heading 6116.
The applicable subheading for the Style # ZZ-001014, described as “Charcoal Professional Tanning Mitt” will be 6302.93.1000, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other: Of man-made fibers: Pile or tufted construction.” The rate of duty will be 6.2 percent 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 the 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, contact National Import Specialist Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division