CLA-2-62:RR:NC:TA:354 F80802
Mr. Eduard Jaeger
Ironclad Performance Wear Corporation
2950 31 Street, Suite 386
Santa Monica, California 90405
RE: The tariff classification of gloves from Korea.
Dear Mr. Jaeger:
In your letter dated December 22, 1999, you requested a tariff classification ruling.
The provided sample, style IC-0200GRBBU, is a glove with a complete palmside from fingertips to wrist constructed of a synthetic leather fabric. The balance of the glove is made of mesh fabric, with the exception of the backside thumb which consists of a terry cloth sweat panel. The glove features padded synthetic leather reinforcements at the palm and the base of the palmside fingers, a reinforced thumb/forefinger crotch, “Ironclad” embossed vinyl overlays sewn on the padded backside knuckle area and palmside pull on tab, and coated knit fabric trim at the vented wrist which is secured by a hook and loop fabric closure. The cumulation of features show a design for use in the sport of competitive biking.
The applicable subheading for the glove will be 6216.00.4600, Harmonized Tariff Schedule of the United States (HTS), 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 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