CLA-2-61:RR:NC:TA:354 K83266
Mr. Charles D. Ashear
Paris Asia, Ltd.
350 Fifth Avenue, 70th Floor
New York, New York 10118
RE: The tariff classification of gloves from China.
Dear Mr. Ashear:
In your letter dated February 12, 2004, you requested a tariff classification ruling on behalf of your customer, Wal-Mart Stores, Inc. The provided samples will be returned as per your request.
Styles 20142007 and 20142008 are lined and insulated gauntlet gloves with an outershell made of a camouflage printed knitted polyester fabric. A coated fabric reinforcement covers the upper palm and extends to the forefinger, a middle finger, and the thumb. The gloves feature a waterproof barrier, inner foam padding on the backside, an elasticized wrist, a hook and clasp, fourchettes, sidewalls, a ribbed knit cuff, and padded internal knuckle reinforcement.
Styles 20142107 and 20142108 are lined gauntlet gloves constructed with a plastic coated knitted fabric covering the palmside with the exception of the finely knitted fabric on the upper forefinger and half of the cuff. The balance of the glove shells are made of a knitted camouflage printed fabric. Coated fabric with traction dots is overlaid at the center of the palm extending to the thumb and reinforces the two palmside middle fingertips. The gloves also feature an inner waterproof barrier, inner foam padding on the backside, a partially elasticized wrist with a backside adjustable wrist strap that is secured by hook and loop fasteners, a hemmed gauntlet bottom, fourchettes, and a hoop and clasp. The essential character of the gloves is imparted by the coated knitted palmside fabric.
Styles 20340901, 20340903, and 20340909 are gloves constructed of a camouflage printed knitted polyester fabric. The gloves feature leather overlays at the center of the palm and on the palmside thumb, an elasticized wrist, a ribbed knit cuff, and fourchettes.
All glove styles show design for use in the sport of hunting.
The applicable subheading for Styles 20142007, 20142008, 20340901, 20340903, and 20340909 will be 6116.93.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic 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.
The applicable subheading for Styles 20142107 and 20142108 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 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