CLA-2-61:RR:NC:TA:354 K86170
Ms. Sonya Linger
Rocky Shoes & Boots Inc.
39 East Canal Street
Nelsonville, Ohio 45764
RE: The tariff classification of hunting gloves from China.
Dear Ms. Linger:
In your letter dated May 7, 2004, you requested a tariff classification ruling on behalf of Wal-Mart Stores, Inc. The provided four samples will be returned as per your request.
Style 20140501 is a men’s gunn-cut glove with a complete palmside constructed of a 2-ply laminated knitted fabric with a camouflage-printed cotton ply and a polyester ply. The backside of the glove is made of a perforated knitted cotton fabric in a camouflage print. The glove features an elasticized wrist, a coated fabric reinforcement at the center of the palm, and a hemmed bottom cuff. The glove shows a design for use in the sport of hunting. The glove will also be available in different camouflage patterns as styles 20140503 and 20140509. The essential character of the glove is imparted by the cotton ply of the palmside fabric.
Style 20140401 is a men’s glove with a palmside and fourchettes constructed of a sheepskin suede leather. The backside of the glove is made of a three-ply material consisting of foam sandwiched between a camouflage-printed fabric on the outer surface and solid black knitted fabric on the underside. The glove features backside leather overlaid fingertips and a cuff made of neoprene sandwiched between two knitted fabrics which is secured with hook and loop fabric fasteners. The glove shows a design for use in the sport of hunting. The glove will also be available in different camouflage patterns as styles 20140403 and 20140409.
Style 20551101 is an insulated and lined men’s glove with a palmside from the fingertips to wrist, the outer edge and top portion of the backside forefinger, and half of the palmside cuff constructed of a sheepskin leather. The remainder of the glove is made of a camouflage-printed knitted fabric. The glove features include a partially elasticized wrist, a backside leather strap with an adjustable snap closure, and a leather trimmed cuff. The glove shows a design for use in the sport of hunting. The glove will also be available in different camouflage patterns as styles 20551103 and 20551109 .
Style 20140715 is an insulated and lined gunn-cut men’s glove with a complete palmside from fingertips to wrist, the outer portion of the backside forefinger, and half of the palmside cuff constructed of sheepskin leather. The balance of the glove is made of a woven fabric. The glove features a leather overlay at the outer edge below the pinky, a partially elasticized wrist, a backside leather strap with an adjustable snap closure and a leather trimmed cuff.
The applicable subheading for Styles 20140501, 20140503 and 20140509 will be 6116.92.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of cotton: 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 20140401, 20140403, 20140409, 20551101, 20551103, and 20551109 will be 4203.21.8060, HTS, which provides for Articles of apparel and clothing accessories, of leather or of composition leather: Gloves, mittens and mitts: Specially designed for use in sports: Other . . . Other. The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for Style 20140715 will be 4203.29.3020, HTS, which provides for Articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: other: other: other: men’s . . . lined. The rate of duty will be 14 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