CLA-2-62:RR:NC:TA:354 J84100

Mr. Charles D. Ashear
Paris Asia, Ltd.
350 Fifth Avenue, 70th Floor
New York, New York 10118

RE: The tariff classification of a glove from China.

Dear Mr. Ashear:

In your letter dated May 6, 2003, you requested a tariff classification ruling. The provided sample will be returned as per your request.

Style 43011 is a lined and insulated glove with an outershell constructed of a woven nylon fabric with an inner foam coating. The glove features a vinyl coated fabric palm patch which extends across the thumb, inner foam padding on the backside, an elasticized wrist, a hook and clasp, padded internal knuckle reinforcement, fourchettes and sidewalls, and a hemmed bottom. The cumulation of features on the glove shows a design for use in the sport of skiing. The essential character is imparted by the outershell coated woven fabric material.

The applicable subheading for style 43011 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 1.3 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