CLA-2-61:OT:RR:NC:N3:354
Ms. Christina Stemley
Eddie Bauer
10401 NE 8th Street, Ste 500
Bellevue, WA 98004
RE: The tariff classification of gloves from Sri Lanka and China.
Dear Ms. Stemley:
In your letter dated July 15, 2013, you requested a tariff classification ruling. The samples submitted are being retained by this office.
Item #041-0039 “Polartec Wind Pro Glove,” is a full-fingered men’s glove constructed of 100% polyester knit fabric that has been brushed on the underside. The glove features irregular shape designs made of silicone on the palmside, which you state enable the wearer to better grip items. The glove also features a sewn-on cuff; an embroidered "FIRSTASCENT" trademark and logo located on the backside below the forefinger; a hook and clasp; sidewalls; and fourchettes. Item #041-0092 “Snowline Glove,” is a full fingered men’s glove with an outershell constructed of four different fabrics. You state that the glove is marketed as a waterproof, versatile all-purpose outdoor accessory. The hang card for the glove, describes the glove as “waterproof/breathable protection for cold mountain days.” The glove is lined and insulated and features a PU suede fabric on the backside thumb, which functions as a nose wipe; fourchettes; side walls; side seams; a partially elasticized wrist; an inner waterproof barrier; pre-curved fingers; a hook and clasp; an embroidered “Eddie Bauer” logo located on the center backside; an adjustable textile wrist strap on the backside; and a drawstring tightener sewn into the gauntlet hem.
The center of the palm is constructed of a compact plastic coated knit fabric. Cellular plastic coated knit fabric comprises the palmside fingers and overlaps to the backside fingertips and also includes the palmside thumb. The balance of the lower palmside, the fourchettes, sidewalls, the balance of the backside, and the complete gauntlet cuff are constructed of 100% nylon woven fabric.
You assert that the glove is properly classified as 6216.00.3100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: Other: With fourchettes: Other." The rate of duty will be 7 percent ad valorem. However, the essential character of the glove is imparted by the nylon woven fabric. Woven fabric gloves with fourchettes are provided for under 6216.00.5820. Therefore, your suggestion for classification under 6216.00.3100, HTS, is not applicable.
The applicable subheading for Item #041-0039 “Polartec Wind Pro Glove,” will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mitten and mitts: Other: of synthetic fibers: Other: Other: With fourchettes. The duty rate will be 18.6 percent ad valorem.
The applicable subheading for Item #041-0092 “Snowline Glove,” will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTS), 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 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 Dianne Wickware at (646) 733-3054.
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division