CLA-2-62:RR:NC:TA:354 M80926
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:
In your letter dated March 31, 2006, you requested a classification ruling. We are retaining the submitted samples in our files.
Five samples were provided for review. Style 1710 is a half-fingered tight fitting glove with a palmside constructed of leather with a textured finish. The backside thumb is made of a terry fabric which serves as a nose wipe. The balance of the glove backside and the fourchettes are made of a finely knit 80% nylon 20% spandex fabric. Palmside textured leather reinforcements with inner foam padding are found on the thumb and at the base of the fingers extending to the lower palm area. The glove also features a vented wrist with a tab closure which is secured by hook and loop fasteners. The cumulation of features on the glove shows a design for use in the sport of bicycling.
Style 2123 is an insulated and lined mitten with an outershell constructed of a woven nylon fabric. The mitten features a coated fabric reinforcement across the center of the palm that extends to the thumb, a partially elasticized wrist, a hook and clasp, padded internal knuckle reinforcement, an adjustable backside wrist strap that is secured by hook and loop fasteners and a hemmed bottom. The cumulation of features on the mitten shows a design for use in the sport of skiing.
Style 9144 is lined and insulated gauntlet mitten with the upper sidewall portion constructed of a coated fabric. The balance of the outershell is constructed of a woven nylon fabric with a fine coating of polyurethane on the underside. A backside diagonal zipper at the knuckle area and a vertical hook and loop fastener closure at the wrist helps in placing and securing the mitten on the hand. The mitten features a coated fabric overlay covering the upper palm area and extending across the thumb, a partially elasticized wrist, a hook and clasp, and a fleece cuff. You asserted classification as a ski mitten, however, the mitten lacks the padded internal knuckle reinforcement necessary to qualify as a ski mitten. The item would be classified as a cold weather mitten under 6216.00.2120, HTSUS.
Style 8183 is lined and insulated gauntlet mitten with a palmside from fingertips to wrist and a complete backside constructed of a woven polyester fabric with a fine coating of polyurethane on the underside. The mitten has sidewalls which extend over the fingertips constructed of a ribbed knit fabric. A hook and loop fastener closure at the backside knuckle area extending down to the mitten bottom helps in placing and securing the mitten on the hand. Additional features include a coated fabric overlay at the center of the palm that extends to the thumb, a palmside ribbed knit cuff and a hook and clasp. You asserted classification as a ski glove. However, the mitten lacks the necessary padded internal knuckle reinforcement. Also, the ribbed knit fabric sidewalls would absorb water and allow water to pass to the hands of the wearer. As constructed, the mitten is not practical for use in skiing. The item would be classified as a cold weather mitten under 6216.00.2120, HTSUS.
Style 8188 is a lined and insulated gauntlet glove constructed of a woven 89% polyester 11% nylon fabric. A coated fabric overlay covers the center of the palmside extending to the thumb. The glove features a partially elasticized wrist, a hook and clasp, padded internal knuckle reinforcement, a backside wrist strap secured by hook and loop fasteners, fourchettes, sidewalls, and a self-fabric trimmed gauntlet bottom. The cumulation of features on the glove shows a design for use in the sport of skiing.
The applicable subheading for Style 1710 will be 4203.21.8060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles of apparel and clothing accessories, of leather or of composition leather: Gloves, mittens and mitts: Specially designed for use in sports: Other . . . Other. The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for Styles 2123 and 8188 will be 6216.00.4600, HTSUS, 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.
The applicable subheading for Styles 9144 and 8183 will be 6216.00.2120, HTSUS, which provides for Gloves, mittens and mitts: impregnated, coated or covered with plastics or rubber: other: without fourchettes: cut and sewn from pre-existing machine-woven fabric that is impregnated, coated or covered with plastics or rubber: other: other . . . subject to man-made fiber restraints. The duty rate will be 20.6 cents per kilogram plus 10.3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Styles 9144 and 8183 fall 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