CLA-2-61:RR:NC:TA:354 K88512
Mrs. Lori J. Pender Boullet
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229
RE: The tariff classification of gloves from Korea, Sri Lanka or Indonesia.
Dear Mrs. Boullet:
In your letter dated August 9, 2004, you requested a tariff classification ruling. We are returning the submitted sample as per your request.
Style SL9154 is a gauntlet glove with a palmside from the wrist up to and overlapping the backside fingertips and the upper half of the palmside thumb constructed of a polyurethane coated knitted fabric. The glove backside and complete gauntlet cuff are made of a woven nylon fabric with a polyurethane coating on the underside. A backside knuckle insert is made of foam sandwiched between two fabrics. The backside thumb which serves as a nose wipe is made of PU leather suede. The glove includes a dedicated liner. Additional features include PU leather suede sidewalls with a rubber goggle wipe on the sidewall closest to the thumb, inner foam padding at the backside knuckle area, a waterproof barrier, a partially elasticized wrist, an adjustable backside wrist strap, a drawstring tightener sewn in the gauntlet bottom, and a hook and clasp. The cumulation of features on the submitted glove sample shows a design for use in the sport of snowboarding.
The applicable subheading for Style SL9154 will be 6116.10.0800, 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 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