CLA-2-61:RR:NC:TAB:354 K89633
Mr. Ron Sachs
Jacob Ash Holdings, Inc.
301 Munson Avenue
McKees Rocks, PA 15136
RE: The tariff classification of five gloves from China.
Dear Mr. Sachs:
In your letter dated September 20, 2004 you requested a tariff classification ruling.
You describe style #91-1753T-1 as a blaze orange acrylic string-knit glove with rubber gripper palm dots covering the palm-side from the finger openings to wrist. This half-fingered glove also features a ribbed knit cuff. In order to provide you with a ruling on the other colors that are offered with this style, you must provide us with a sample of each.
You describe style #20-233-HT-BC (Brown Camo) as a ragg wool glove made up of 82% wool, 15% polyester, and 3% acrylic. It is a full-fingered string-knit glove constructed of multi-colored yarns, and features plastic dots that cover the palm-side from fingertips to wrist. The glove also features a ribbed knit cuff. You state that this glove will be available in different colors as style #20-233-HT-GC (Green Camo) and #20-233-HT-OAT (Oatmeal).
You describe style #20-236-1-HT (Oatmeal) as a ragg wool glove, made up of 82% wool, 15% polyester, and 3% acrylic with a plastic gripper palm dot coating and a Thinsulate Insulation lining. The half-fingered, string-knit glove is constructed of multi-colored yarns and also features a ribbed knit cuff. The plastic dot coating covers the palm-side from the finger openings to wrist.
You describe style #20-226-1-HT-GC (Green Camo) as a ragg wool glove made up of 82% wool, 15% polyester, and 3% acrylic. It is a half-fingered string-knit glove constructed of multi-colored yarns, with a ribbed knit cuff. You state that the glove will also be offered in different colors under style #20-226-1-HT-BC (Brown Camo), and #20-226-1-HT-OAT (Oatmeal).
You describe style #20-238-1-HT-BC (Brown Camo) as a ragg wool glove made up of 82% wool, 15% polyester and 3% acrylic. It is a half-fingered, string-knit glove constructed of multi-colored yarns, with a full-fingered thumb. It also features a ribbed knit cuff and a sewn-on, mitten style cover that can be placed over the fingers or folded over and secured with a hook and loop closure, thereby exposing the wearer’s four fingers. You state that this glove also features a split leather palm patch located on the palm and palm-side thumb, and Thinsulate Insulation lining. You state that this glove will be available in other colors as style #20-238-1-HT-GC (Green Camo) and 20-238-1-HT-OAT (Oatmeal).
We do not agree with your assertion that these gloves should be classified for use in the sport of hunting, therefore, classification under 6216.00.0800, Harmonized Tariff Schedule of the United States (HTS), is not applicable. In addition, these are knit gloves, not wovens, therefore classification in chapter 62 is not applicable.
The applicable subheading for style #91-1753T-1 (Blaze) will be 6116.10.5520, HTS, which provides for gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: without fourchettes: other: containing 50% or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof. The rate of duty will be 13.2% ad valorem.
The applicable subheading for styles #20-233-HT-BC (Brown Camo) and #20-236-1-HT (Oatmeal), along with the above mentioned colors that are also offered with style #20-233-HT-BC, will be 6116.10.5530, 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: without fourchettes: other: containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof, other. The rate of duty will be 13.2% ad valorem.
The applicable subheading for styles #20-226-1HT-GC (Green Camo), and #20-238-1-HT-BC (Brown Camo), along with their additional available colors mentioned above, will be 6116.91.0000, (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: other: of wool or fine animal hair. The rate of duty will be 31.2 cents per kg plus 7% 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 Deborah Marinucci at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division