CLA-2-62:RR:NC:TA:354 K89182
Ms. Marsha McCabe
MidWest Quality Gloves, Inc.
P. O. Box 260
Chillicothe, MO 64601
RE: The tariff classification of gloves from China.
Dear Ms. McCabe:
In your letter dated August 18, 2004, you requested a tariff classification ruling. The three provided samples will be returned as per your request.
Style 321THTR is a men’s lined and insulated glove with a trigger finger made of a knitted spandex fabric and three palmside fingers made of leather. The balance of the outershell is made of a camouflage printed woven cotton fabric with a foam coating on the underside. The glove features a waterproof barrier, a leather overlay at the center of the palm which extends to the thumb, an elasticized wrist, backside inner foam padding, a 6-inch gauntlet cuff with a hemmed bottom, a hook and clasp, inner knuckle reinforcement, sidewalls and fourchettes. The cumulation of features on the glove shows a design for use in the sport of hunting.
Style 366TR is a men’s lined glove constructed of a camouflage printed woven cotton fabric with a foam coating on the underside. Palmside dot coated overlays are located at the center of the palm that extends to the thumb and on the fingertips of the forefinger and a middle finger. The glove features inner foam padding that is doubled on the backside, an elasticized wrist, a hemmed cuff bottom, inner knuckle reinforcement, a hook and clasp , and fourchettes. The cumulation of features on the glove shows a design for use in the sport of hunting.
Style 316THWL is a men’s lined and insulated gauntlet glove with a complete palmside from fingertips to wrist and half of the palmside cuff constructed of a woven cotton fabric. The balance of the outershell is made of a woven fabric with a foam coating on the underside. A coated fabric overlay is located at the center of the palm which extends up the thumb, forefinger and a middle finger. The glove features a waterproof barrier, an elasticized wrist, inner knuckle reinforcement, backside inner foam padding, a hook and clasp, sidewalls, fourchettes, and a ribbed cuff bottom. The essential character of the glove is imparted by the palmside woven cotton fabric.
The cumulation of features on the glove shows a design for use in the sport of hunting.
The applicable subheading for styles 321THTR and 366TR 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 0.8 percent ad valorem.
The applicable subheading for style 316THWL will be 6216.00.3500, HTS, which provides for Gloves, mittens and mitts: 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.
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 354 at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division