CLA-2-61:OT:RR:NC:TA:354

Mr. David Frank
180s, LLC
701 East Pratt Street
Suite 180
Baltimore, MD 21202

RE: The tariff classification of gloves from China.

Dear Mr. Frank:

In your letter dated May 21, 2009, you requested a tariff classification ruling. The samples submitted will be returned.

Style 23363 is an adult sized glove with an outer shell constructed of 50% polyester, 45% nylon and 5% spandex knit fabric. The glove features silicone circular prints on the palmside three fingers, from fingertips to wrist, excluding the index finger and thumb. The glove also features fourchettes, sidewalls, a hook and clasp, a synthetic suede overlay on the tips of the palmside index finger and palmside thumb, the “180s” trademark name on the backside lower bottom of the glove, and a hemmed cuff bottom measuring approximately 2 inches. You state that the gloves are designed and marketed for use with the cell phone and other hand held devices by allowing the user to hold the device firmly. The glove is further supported by TecTouchTM technology which you state is a “silver plated rip stop” that covers metal located on the tip of the wearer’s index finger and thumb. You also state in your letter that the glove should be classified as either 6116.10.7520, 6116.93.9400 or 6216.005820. The palm of the glove is not entirely coated with silicone. The essential character of the glove is imparted by the man-made knit fabric.

Style 31205 is an adult sized glove with an outer shell constructed of a polyester fleece fabric. A synthetic suede overlay is located at the center of the palm and extends to cover both the palmside index finger and inner thumb. The glove features fourchettes, sidewalls, a hook and clasp, an elasticized wrist, a hemmed bottom, and a synthetic suede overlay with the “180s” trademark name that extends across the backside knuckle area. You state that the gloves are designed and marketed for use with the cell phone and other hand held devices by allowing the user to hold the device firmly. The glove is further supported by TecTouchTM technology which you state is a “silver plated rip stop” that covers metal located on the tip of the wearer’s index finger and thumb. You also state in your letter that the glove should be classified as 6216.00.5820. The glove is knitted and not woven. The essential character of the glove is imparted by the man-made knit fabric. Style 33356 is an adult sized lined and insulated glove with an outer shell constructed of a polyester fleece fabric. An overlay which you state is made of a polyurethane nubuck material extends across the center of the palm to cover a portion of the inner thumb and also overlaps a portion of the backside thumb. The glove features fourchettes, sidewalls, an elasticized wrist, and a hemmed bottom. The backside of the glove features a flexible flap which is secured with sewn-in magnets that can be placed over a plastic device that creates Exhale TM technology, which allows a quick blast of breathe to warm the wearer’s hands. In addition, the “degrees by 180s” trademark name is printed on the backside of the glove below the base of the fingers. You state in your letter that the glove should be classified as either 3926.20.4050 or 6116.93.9400. The essential character of the glove is imparted by the man-made knit fabric.

The applicable subheading for Styles 23363, 31205 and 33356 will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: With fourchettes. The rate of duty will be 18.6 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 354 at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division