CLA-2-62:R:N:354 815169
James F. O'Hara
Stein Shostak Shostak & O'Hara
515 South Figueroa Street
Los Angeles, CA 90071-3329
RE: The tariff classification of a cross-country ski glove from China or Taiwan.
Dear Mr. O'Hara:
In your letter dated September 26, 1995, on behalf of Columbia Sportswear Company, you requested a tariff classification ruling.
Your submitted sample, style VU9020, has a PVC coated woven textile fabric with a textured finish palm-side. The overlay on the thumb/index crotch are constructed from vinyl coated knit fabric with a textured finish. The back of the hand is made of a breathable textile material. The glove has a knit lining. Additionally, it features an elasticized wrist with a one inch wide strap that fastens with a hook and loop, a drawcord and a hook and clasp. The essential character of this glove is imparted by the coated textile palm-side.
Our Headquarters' office has previously ruled that gloves designed for use in cross-country skiing have the following characteristics:
1. Lightweight;
2. Back of the hand made of breathable material with or without perforations;
3. Wrist tightener to hold the glove firmly around the wrist and to prevent snow from entering;
4. Reinforcement on palm and along the thumb or reinforcement along the seam of the index finger and thumb to protect against the stress caused by the pole.
Since style VU9020 is similar in all material respects to the glove ruled on, it is properly classifiable as a cross-country ski glove.
The applicable subheading for style VU9020, will be 6216.00.0800, Harmonized Tariff Schedule of the United States (HTS), 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 gloves, mittens and mitts. The rate of duty will be 5 percent ad valorem.
This ruling is being issued under the provisions of Section 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 212-466-5880.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division