CLA-2-62:RR:NC:TA:354 L80875

Mr. Ron Sachs
Jacob Ash Holdings, Inc.
301 Munson Avenue
McKees Rocks, PA 15136

RE: The tariff classification of gloves from China.

Dear Mr. Sachs:

In your letter dated November 8, 2004, you requested a tariff classification ruling.

Style 25-673 is a lined and insulated glove with a woven cotton fabric covering the palmside from the fingertips to the wrist and half of the hemmed cuff. The complete backside, fourchettes, and the balance of the cuff is constructed of a camouflage printed woven fabric. The glove features a coated fabric overlay across the center of the palm which extends to the thumb, a waterproof barrier, a partially elasticized wrist, an adjustable wrist strap on the backside, and a hook and clasp. The glove will also be available in different camouflage patterns as styles 25-672 and 25-679. The glove shows design for use in the sport of hunting. The essential character of the glove is imparted by the woven cotton fabric palmside material. Woven cotton fabric sports gloves are provided for under 6216.00.3500, HTS. Therefore, your suggestion for under 6216.00.0800, HTS, is not applicable.

Style 25-686 is a lined and insulated glove constructed of a blaze colored woven man-made fabric with a foam coating on the underside. A coated fabric overlay is located at the center of the palm which extends to the thumb, the forefinger, and the middle finger. The glove also features a waterproof barrier, an elasticized wrist, a ribbed knit cuff extending from the gauntlet bottom, and a hook and clasp. The glove shows design for use in the sport of hunting.

Style 25-683 is a lined and insulated glove with a woven cotton fabric covering the palmside from the fingertips to the wrist and half of the cuff. The complete backside, fourchettes, sidewalls, and the balance of the cuff is constructed of a camouflage printed woven fabric. A coated fabric overlay is located at the center of the palm which extends to the thumb, the forefinger, and the middle finger. The glove also features a waterproof barrier, an elasticized wrist, a ribbed knit cuff extending from the gauntlet bottom, and a hook and clasp. The glove shows design for use in the sport of hunting. The glove will also be available in different camouflage patterns as styles 25-682 and 25-689. The glove shows design for use in the sport of hunting. The essential character of the glove is imparted by the woven cotton fabric palmside material. Woven cotton fabric sports gloves are provided for under 6216.00.3500, HTS. Therefore, your suggestion for classification under 6216.00.0800, HTS, is not applicable. The applicable subheading for styles 25-673, 25-672, 25-679, 25-683, 25-682 and 25-689 will be 6216.00.3500, Harmonized Tariff Schedule of the United States (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.

The applicable subheading for style 25-686 will be 6216.00.0800, 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. 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