CLA-2-61:RR:NC:TAB:354
Ms. Lori J.P. Boullet
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229
RE: The tariff classification of gloves from China.
Dear Ms. Boullet:
In your letter dated November 27, 2006, you requested a classification ruling.
You have submitted a sample of a pair of what you state are lined and insulated unisex ski mittens with removable inner gloves, style #SU9196, called “Titanium Castle Mountain Mitten.” The majority of the palm side, and the top portion of the thumb, is made up of what you state is a coated polyester knit fabric. A knit fabric insert with a visible coating on the underside makes up the bottom portion of the thumb. The backside of the mitten and sidewalls are made up of a coated woven nylon material, and the backside of the thumb is made up of a PU suede material that functions as a nose wipe. The mittens also feature a plastic goggle wipe on the right mitten, an inner waterproof barrier, a hook and clasp to connect the mittens together, 2 mm of polyurethane inner foam, an additional layer of foam padding and textile-backed vinyl which extends internally across the back of the knuckles, and an extended gauntlet cuff. The partially elasticized wrists feature a draw cord tightening at the back of the hand with a locking end clip. An adjustable draw cord also tightens the gauntlet hem, which also has a locking end clip.
The mittens feature removable inner gloves made of brushed knit polyester fabric featuring woven fabric fourchettes, partially elasticized wrists and hemmed fabric cuffs. You asserted classification for both gloves as composite goods, however, style #SU9196 consists of two different styles of gloves clearly suitable for use separately and classifiable individually based on their respective shell materials. The essential character of the outer glove is imparted by the coated fabric palmside material. The essential character of the inner glove is imparted by the glove’s polyester fleece outershell fabric.
Although you assert style #SU9196 as a ski glove, it lacks the overlay along the thumb necessary to meet the stress caused by the flexing of the knuckles when the skier grasps the ski pole, as found to be a criteria for ski gloves in Stonewall v. United States, 64 Cust. Ct. 482, C.D. 4023 (1970). Additionally, the submitted marketing and advertising did not indicate that the subject gloves are specially designed for the sport of skiing. Therefore, we are classifying style #SU9196 as a cold weather multipurpose glove, not as a sports glove.
The applicable subheading for the outer glove of style #SU9196 will be 6116.10.4400, Harmonized Tariff Schedule of the United States (HTSUS), 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 pre-existing machine-knit fabric that is impregnated, coated or covered with plastics or rubber: other: containing over 50% by weight of plastics or rubber. The duty rate will be 9.9% ad valorem.
The applicable subheading for the inner glove of style #SU9196 will be 6116.93.9400, HTSUS, 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% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The inner glove of style #SU9196 falls within textile category 631. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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