CLA-2-42:OT:RR:NC:N3:354
Mr. Travis Kindler
Kinco International
4286 N.E. 185th Drive
Portland, OR 97230-4967
RE: The tariff classification of a mitten from China.
Dear Mr. Kindler:
In your letter dated June 25, 2012, you requested a tariff classification ruling. The sample submitted will be returned.
Style 901T is a mitten with an outershell constructed of 100% pigskin leather. The mitten features an extended rib knit cuff, an inner foam layer on the backside, a sewn-in five-fingered liner, a hook and clasp and a leather overlay on the center of the palm extending up the thumb.
You state that the items should be classified under 4203.21.6000, because it is used in various snow sports; however, because this glove is not used or designed for one particular sport, we consider this to be a multi-use glove.
The applicable subheading for style 901T will be 4203.29.3020, 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: other: other: other: men's: lined. The rate of duty will be 14 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 Robert Ivers at (646) 733-3054.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division