CLA-2-62:RR:NC:TA:354 L86171
Ms. Mindy Hu
The Glove Source, Inc.
9104 Guilford Road, Suite 1-D
Columbia, Maryland 21046
RE: The tariff classification of gloves from China.
Dear Ms. Hu:
This is a replacement letter for NY Ruling L84995 dated June 14, 2005, which contented a typographical error inadvertently listing Style 8965 as part of the ruling. The text that follows includes the correction.
Three samples were provided for review. Style 8755 is a fleece-lined glove with an outershell constructed of a 100% polyester fabric. The glove features a partially elasticized wrist, fourchettes, and a vented wrist with a fabric trimmed bottom.
Style 8767 is an insulated mitten with a woven cotton fabric comprising the outershell lower palm area, the complete cuff, and complete backside which overlaps the palmside fingertip area and palmside outer edges of the hand. The balance of the palmside including the thumb is made of a two-fabric insert consisting of a brushed woven polyester fabric on the outer surface with a woven fabric lining. The glove has a full inner lining made of a knitted fleece fabric. Additional features include a waterproof barrier, a partially elasticized wrist, a hook and clasp, padded internal knuckle reinforcement, and an adjustable wrist strap that is secured by hook and loop fasteners. The cumulation of features on the glove shows a design for use in the sport of skiing. The essential character of this ski glove is imparted by the woven cotton outershell fabric.
Style 8767QS is a different fabrication version of the aforementioned Style 8767. Style 8767QS has a woven polyester fabric comprising the outershell lower palm area, the complete cuff, and complete backside which overlaps the palmside fingertip area and palmside outer edges of the hand. All other characteristics on both mittens are the same. The essential character of Style 8767QS is imparted by the woven polyester outershell fabric.
The applicable subheading for Style 8755 will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: with fourchettes. The duty rate will be 18.6 percent ad valorem.
The applicable subheading for Style 8767 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.
The applicable subheading for Style 8767QS will be 6216.00.4600, HTS, which provides for Gloves, mittens and mitts: other: of man-made fibers: 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.
Style 8755 falls within textile category designation 631. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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