CLA-2-61:OT:RR:NC:N3:354
Mr. Paul Meyer
Masterpiece International, Ltd.
615 N. Nash Street
#300
El Segundo, CA 90245
RE: The tariff classification of gloves from China.
Dear Mr. Meyer:
In your letter dated April 18, 2011, you requested a tariff classification ruling. The sample submitted will be returned.
Style D7150B is a man’s full-fingered lined glove constructed of a two-layered bonded fabric. The outer surface of the glove is constructed of woven 96% polyester and 4% spandex fabric with an underside layer of polyester fleece fabric. The glove features sidewalls, fourchettes, a coated fabric overlay at the center of the palm, side seams, a hook and clasp, an elasticized wrist, a hemmed bottom, a polyester fleece lining with a brushed underside, capping along the pleated side vent, and a hook and loop fastener located on the backside of the glove. The glove also features additional fabric on the tip of the thumb, forefinger and middle finger, which enables the wearer of the glove to use hand held devices. You state that Style D7150B will be available in women’s and youth sizes.
Although you assert that the item is a ski glove there are two negative factors which preclude classification as such. The glove lacks the overlay along the thumb necessary to meet the stress caused by the flexing of the knuckles when the skier grasps the ski pole, as found to be a criteria for ski gloves in Stonewall v. United States, 64 Cust. Ct. 482, C.D. 4023 (1970). Additionally, there is no evidence to support the claim that the subject glove is specially designed for the sport of skiing. There is no advertising or marketing material to establish any connection between the glove and the sport of skiing, and no indication that the subject glove is sold to, and used by skiers. We consider Style D7150B to be a cold weather glove.
The applicable subheading for Style D7150B will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts: other: of man-made fibers: other: with fourchettes…other. The rate of duty will be 20.7 cents per kilogram plus 10.4% 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 Robert Ivers at (646) 733-3054.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division