CLA-2-61:RR:NC:TAB:354 K89631
Mr. Ron Sachs
Jacob Ash Holdings, Inc.
301 Munson Avenue
McKees Rocks, PA 15136
RE: The tariff classification of hunting gloves from China.
Dear Mr. Sachs:
In your letter dated September 20, 2004, you requested a tariff classification ruling for three styles of gloves.
Style #97-1720T(Brown Tree Camo) is a full-fingered clute-cut glove that you state is constructed of cotton jersey featuring plastic dots that cover the entire surface of the palm and all five fingers on the palm side. The glove is brushed on the interior surface and has a camouflage design on the backside of the hand, except for the trigger finger, which is solid brown in color and features plastic dots on the backside as well. The glove also features a ribbed knit cuff. You state that this glove will also be available in blaze orange, style #97-1721T(Blaze).
You describe style #91-1738T(New Mossy Oak Break Up) as a lightweight cotton mesh glove with an extra-long ribbed knit cuff and a plastic mini-dot coating that covers the entire surface of the palm and all five fingers on the palm side. The clute-cut glove is brushed on the interior surface of the palm and fingers, with a camouflage cotton mesh fabric on the backside of the hand and fingers.
Style #91-1709T(Green Camo) is a glove that you state is constructed of cotton jersey. The full-fingered, clute-cut glove features a camouflage pattern on the outer surface, with a ribbed knit cuff. The unlined glove has a brushed interior surface. You state that these gloves will also be offered in other styles as #91-1701T(Blaze), #91-1707T(Gray Tree Camo), and #91-1717T(Brown Tree Camo).
Knitted gloves are provided for in chapter 61, Harmonized Tariff Schedule of the United States (HTS). Therefore, your suggested classification in chapter 62, HTS, for all styles is not applicable.
The applicable subheading for style #97-1720T(Brown Tree Camo) and style #91-1738T(New Mossy Oak Break Up) will be 6116.10.0800, 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 2.8% ad valorem.
The applicable subheading for style #97-1721T(Blaze) will be 6116.10.1720, HTS, which provides for gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: without fourchettes: cut and sewn from a pre-existing machine-knit fabric that is impregnated, coated or covered with plastics or rubber: of vegetable fibers: other: subject to cotton restraints. The rate of duty will be 23.5% ad valorem. In order to provide you with a classification on style #91-1525T(Brown) you will have to submit a sample of the glove.
The applicable subheading for style #91-1709T(Green Camo), style #91-1707T(Gray Tree Camo) and style #91-1717T(Brown Tree Camo) will be 6116.92.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: of cotton, 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% ad valorem.
The applicable subheading for style #91-1701T(Blaze) will be 6116.92.6420, HTS, which provides for gloves, mittens and mitts, knitted or crocheted: other: of cotton: other: made from pre-existing machine knit fabric: without fourchettes…jersey type, brushed or napped fabric. The rate of duty will be 23.5% ad valorem. In order to provide you with a classification ruling on style #91-1501T(Brown) you will have to submit a sample of the glove.
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 Deborah Marinucci at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division