CLA-2-61:RR:NC:TA:354 F81671
Ms. Janifer Lo
Sources International
1901 E. Lambert Road, Suite 207
La Habra, CA 90631
RE: The tariff classification of gloves from China.
Dear Ms. Lo:
In your letter dated January 3, 2000, you requested a tariff classification ruling.
The provided glove sample, style RG0708, has a palm side from fingertips to wrist constructed of a polyester fleece fabric covered with embossed neoprene rubber. The remainder of the glove is made of neoprene laminated between knitted camouflage printed polyester fabric on the outside and fleece fabric on the inside. The glove features pre-curved fingers with backside overlock stitching simulating a webbed finger effect, a 1-1/2 wide elasticized fabric wrist strap which is secured with hook and loop fabric on the backside, and a gauntlet cuff with elasticized fabric capping. The cumulation of features indicates design for use in the sport of hunting.
In your letter you questioned whether the presence of fourchettes would effect the duty rate on the submitted sample. Please note that once a glove is determined to be a sports glove, the issue of fourchettes is moot.
The applicable subheading for the glove will be 6116.10.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: 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 gloves, mittens and mitts. The rate of duty will be 3.9 percent ad valorem.
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 Brian Burtnik at 212-637-7083.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division