CLA-2-61:RR:NC:TA:354
Mr. Charles Ashear
Paris Asia, Ltd.
350 Fifth Ave. – Floor 70
New York, NY 10118
RE: The tariff classification of a mitten from China
Dear Mr. Ashear:
In your letter dated June 26, 2007, you requested a classification ruling. The submitted sample will be returned.
Style AWH7411 is a toddler sized lined and insulated mitten with a complete palmside from fingertips to wrist and thumb constructed of a polyester fleece fabric. The backside of the glove consists of a top portion made of a woven polyester fabric and a lower portion made of a polyester fleece fabric. A coated fabric overlay reinforces the center of the palm extending to the thumb. The glove also features a waterproof barrier, padded internal knuckle reinforcement, an elasticized wrist, a hemmed cuff, and a hook and clasp. The mitten will be available in different colors under styles AWH7414, AWH7420, and AWH7421. Noting the features of the glove, we believe it shows a design for use in the sport of skiing.
The applicable subheading for the mitten will be 6116.93.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens, and mitts, knitted or crocheted: other: of synthetic 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.
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/.
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