CLA-2-62:RR:NC:TA:354 L86675
Ms. Barbara Nichols
Spyder Active Sports, Inc.
4725 Walnut Street
Boulder, Colorado 80301
RE: The tariff classification of gloves from China.
Dear Ms. Nichols:
In your letter dated August 8, 2005, you requested a tariff classification ruling.
Two samples were submitted for review. Style 7500 XSCAP Gore-tex XCR Glove is a men’s lined and heavily insulated gauntlet glove with a backside thumb made of a flocked PU fabric which serves as a nose wipe. The balance of the backside and complete gauntlet cuff are made of a 100% polyester woven fabric with an underside plastic coating. Three-quarters of the palmside thumb is made of a heavy woven fabric with an underside plastic coating. The balance of the palmside, the fourchettes, sidewalls, and thumb tip are made of leather. The glove features pre-curved fingers, a waterproof barrier, an elasticized wrist, an adjustable textile wrist strap on the backside, a drawstring tightener sewn in the gauntlet hemmed bottom, and a hook and clasp. The essential character of the glove is imparted by the coated woven polyester fabric of the outershell. The cumulation of features on the glove show a design for use in the sport of snowboarding.
Style 4607 Web Glove is a men’s lined and heavily insulated gauntlet glove with a backside thumb made of a flocked PU fabric which serves as a nose wipe. The balance of the backside, the complete gauntlet cuff, fourchettes and sidewalls are made of a 100% woven nylon fabric. Leather reinforced on the underside with a knitted foam coated fabric comprises the area from the lower palmside fingers to the wrist. Three-quarters of the palmside thumb is made of a heavy woven fabric with an underside plastic coating. The upper palmside fingers are made of imitation suede leather made from man-made synthetic fibers (not knit or crocheted) that has a web-like pattern coating on the outer surface. The glove features pre-curved fingers, a waterproof barrier, an elasticized wrist, an adjustable textile wrist strap on the backside, a drawstring tightener sewn in the gauntlet hemmed bottom, a zippered pocket on the backside knuckle area, an embroidered web design on the lower backside knuckle area, and a hook and clasp. The essential character of the glove is imparted by the woven nylon fabric of the outershell. The cumulation of features on the glove show a design for use in the sport of snowboarding.
The applicable subheading for Style 7500 XSCAP Gore-tex XCR Glove 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 duty rate will be 0.8 percent ad valorem.
The applicable subheading for Style 4607 Web Glove will be 6216.00.4600, 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.
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