CLA-2-61:RR:NC:TA:354 J80075
Ms. Ulrika Hasselberg
Scandinavian Brands LLC
603 11th Avenue
Kirkland, WA 98033
RE: The tariff classification of mittens from Finland or Poland.
Dear Ms. Hasselberg:
In your letter received January 16, 2003, you requested a tariff classification ruling for Scandinavian Brands LLC as agent on behalf of manufacturer Abeko Konfektions AB. The submitted sample will be returned as per your request.
The provided sample, style 339011, is a gauntlet style mitten with an outershell constructed of a polyurethane-coated finely knitted polyamide fabric. The weight breakdown of the outershell material is 65% polyurethane 35% polyamide. The glove features an inner polyester fleece lining, an elasticized wrist, a textile wrist strap with a snap closure, and “ABEKO” printed on the backside knuckle area.
The applicable subheading for style 339011 will be 6116.10.1300, Harmonized Tariff Schedule of the United States (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 pre-existing machine-knit fabric that is impregnated, coated or covered with plastics or rubber: of vegetable fibers: containing over 50 percent by weight of plastics or rubber. The rate of duty will be 13.8 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 Brian Burtnik at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division