CLA-2-62:RR:NC:TA:354 K85841
Mr. Joshua Noble
Bogner of America
172 Bogner Drive
Newport, VT 05855
RE: The tariff classification of gloves from China and Vietnam.
Dear Mr. Noble:
In your letter dated April 30, 2004, you requested a tariff classification ruling on behalf of Continental Sports Supply/Reusch USA. The provided samples will be returned as per your request.
Style 24 90 344 is a lined and insulated gauntlet glove with a backside, fourchettes, and cuff constructed of a woven polyester fabric. The palmside thumb is made of a woven fabric with an underside coating, the remainder of the palmside from the wrist up to and overlapping the backside fingertips is made of leather. The backside thumb which serves as a nosewipe is made of synthetic suede with a leather fingertip overlay. Palmside coated fabric overlays cover the base of the fingers extending midway up the fingers and the lower palm area. The glove includes a dedicated liner. Additional features include an elasticized wrist, a hook and clasp, a backside adjustable wrist strap, and a drawstring tightener sewn at the gauntlet bottom. The cumulation of features on the submitted glove sample shows a design for use in the sport of snowboarding.
Style 23 95 110 is a lined and insulated glove constructed of a sheepskin leather. The provided sample is a men’s size medium. The glove features a leather overlay at the center of the palm extending to the thumb, an elasticized wrist, knitted fabric fourchettes, a hook and clasp, and a hemmed cuff.
Style 24 94 130 is a glove with a complete palmside from fingertips to wrist constructed of a synthetic leather. The backside of the glove is made of a knitted spandex fabric with a sewn-in knitted fabric lining. A synthetic leather patch with a silicone-coated pattern is overlaid at the thumb/forefinger crotch extending up the majority of the thumb outer edge and a portion of the forefinger outer edge. Additional features include an elasticized wrist strap that is secured with hook and loop fasteners, fourchettes, sidewalls, a pull tab sewn on the palmside knitted cuff, and a hook and clasp. The cumulation of features on the submitted glove sample shows a design for use in the sport of cross-country skiing.
Style 23 95 146 is a lined glove constructed of a polyester fleece fabric. The glove features fourchettes, a leather overlay at the center of the palm which extends to the thumb, a hook and clasp, and a hemmed cuff.
Style 24 88 122 is a lined and insulated kids’ glove with a palmside from the fingertips to wrist constructed of a PVC coated cotton knitted fabric. You have indicated that the fabric weight breakdown is 80% PVC coating 20% cotton knitted fabric. The balance of the glove is made of a woven polyester fabric. The glove features an elasticized wrist, fourchettes and sidewalls, and a fleece cuff extension. The essential character of the glove is imparted by the coated knitted fabric palmside material.
The applicable subheading for styles 24 90 344 and 24 94 130 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 2.8 percent ad valorem.
The applicable subheading for style 23 95 110 will be 4203.29.3020, HTS, which provides for Articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: other: other: other: men’s . . . lined. The rate of duty will be 14 percent ad valorem.
The applicable subheading for style 23 95 146 will be 6116.93.9400, HTS, which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: with fourchettes. The duty rate will be 18.6 percent ad valorem.
The applicable subheading for style 24 88 122 will be 6116.10.9500, HTS, which provides Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: with fourchettes: other. The duty rate will be 7% 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 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division