CLA-2-42:OT:RR:NC:TAB:354
Ms. Zoe Greye
Black Diamond Equipment, Ltd.
2084 East 3900 South
Salt Lake City, UT 84124
RE: The tariff classification of gloves from China.
Dear Ms. Greye:
In your letter dated October 17, 2008 you requested a classification ruling.
Style Fever #801564 (men’s) and #801566 (women’s) is a lined and insulated cold weather glove made with a palmside, from fingertips to wrist, composed of over 90% goatskin leather, which also overlaps four fingertips, the base of the backside knuckles, and a strip of leather is also sewn across the lower part of the backside. A goatskin leather palm overlay is also sewn across the palmside. The backside thumb is made of a flocked PU fabric which serves as a nose wipe. The remainder of the outer shell, which includes a small portion of the bottom of the palmside at the wrist, the backside, fourchettes, sidewalls and extended gauntlet cuff, is made up of a woven fabric that has been laminated to a knit pile fabric on the underside. The gloves also feature an elasticized wrist, a hook and clasp, an inner waterproof barrier, and a ribbed knit cuff extending beyond the gauntlet bottom. In addition, the backside contains a zippered pocket into which a heat pack is inserted for extra warmth. The essential character of the glove is imparted by the leather palm.
Style Prodigy #801551 (men’s) and #801555 (women’s) is a pair of mountaineering gloves that also feature removable inner gloves. The gloves feature a palm side, from fingertips to wrist, and a complete index finger, made up of over 90% goatskin leather, which also extends across the backside knuckles and makes up the sidewalls of the thumb and index finger. A goatskin leather palm overlay is also sewn across the palmside. Leather inserts also make up three of the backside fingertips, the backside finger knuckles, and the base of the backside thumb. The remainder of the outer shell, which includes a small portion of the palm side at the wrist, fourchettes, backside and extended gauntlet, are made up of a coated woven textile fabric. The outer gloves also feature an elasticized wrist, a drawstring tightener sewn into the gauntlet hem, and a backside thumb made up of a flocked PU fabric which serves as a nose wipe. The gloves are designed for use in the sport of mountaineering. The essential character of the glove is imparted by the leather palm. The glove has a dedicated glove liner made of a coated woven fabric. The dedicated liners are lined and insulated and are attached to the outer gloves by means of hook and loop fabric. The dedicated glove liners also feature fourchettes and a pull tab sewn to the outer edge of the cuff that enables the gloves to be pulled out easier.
Style Legend #801605 (men’s) and #801610 (women’s) is a lined and insulated cold weather glove made with a palm side, from fingertips to wrist composed of goatskin leather. Goatskin leather also makes up the majority of the backside and sidewalls. The remainder of the glove, which includes a portion of the fourchettes, the bottom portion of the backside, and the cuff, are made of a coated woven fabric. The backside thumb is made of a flocked PU fabric which serves as a nose wipe. Other features include a hook and loop fastener at the cuff, a hook and clasp, and irregular shaped molded foam padding placed over two of the backside fingers and across the backside knuckles. The essential character of the glove is imparted by the leather palm.
Style Guide #801511 (men’s) and #801512 (women’s) is a pair of mountaineering gloves that also feature removable inner gloves. The gloves are made of a palm side, from fingertips to wrist, made up of over 90% goatskin leather, which also extends to form the sidewalls and overlaps four fingertips. A goatskin leather palm patch is also sewn across the palmside. The backside thumb is made of a flocked PU fabric which serves as a nose wipe. The remainder of the glove, which includes a small portion of the bottom of the palmside at the wrist, the backside, fourchettes, and extended gauntlet cuff, are made up of a coated woven fabric. A leather goatskin overlay is also sewn across the backside knuckles, a portion of which also features an irregular shaped molded foam padding. Additional features include an elasticized wrist and a drawstring tightener sewn into the gauntlet hem. The gloves are designed for use in the sport of mountaineering. The essential character of the glove is imparted by the leather palm. The glove has a dedicated glove liner made of a coated woven fabric. The dedicated liners are lined and insulated and are attached to the outer glove by means of hook and loop fabric. The dedicated glove liners also feature fourchettes, a knit berber lining, and a pull tab sewn to the outer edge of the cuff that enables the gloves to be pulled out easier.
Style Absolute Mitt #801680 is a pair of lined and insulated high altitude mountaineering unisex mittens that also feature removable inner mittens. The outer mitten is made up of a palm side, from fingertips to wrist, of goatskin leather with Kevlar stitching. Goatskin leather also overlaps the top of the mitten and makes up the sidewalls. The remainder of the mitten is made up of woven nylon fabric that features a breathable windstopper membrane on the inner surface. Other features include an inner waterproof barrier, an adjustable textile strap on the backside wrist, an extended gauntlet cuff with a drawstring tightener sewn into the gauntlet hem. The mittens are designed for use in the sport of mountaineering. The essential character of the mitten is imparted by the leather palmside. The mitten has a dedicated mitten liner made of a woven nylon fabric that also features a breathable windstopper membrane on the inner surface. The dedicated mitten liners are lined and insulated and are attached to the outer glove by means of hook and loop fabric. The dedicated mitten liners also feature a separate index finger, sidewalls, a backside thumb made up of a flocked PU fabric which serves as a nose wipe, and a non-knit fabric overlay at the top portion of the palmside and at the palmside thumb.
The applicable subheading for styles Prodigy #801551 (men’s) and #801555 (women’s), Guide #801511 (men’s) and #801512 (women’s), and Absolute Mitt #801680 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 duty rate will be 4.9% ad valorem.
The applicable subheading for style Fever #801564 (men’s) and Legend #801605 (men’s) will be 4203.29.3020, HTSUS, which provides for articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: other: other: other: men’s…lined. The duty rate will be 14% ad valorem.
The applicable subheading for style Fever #801566 (women’s) and Legend #801610 (women’s) will be 4203.29.5000, HTSUS, which provides for articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: other: other: other: for other persons…lined. The duty rate will be 12.6% 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