CLA-2-61:RR:NC:WA:354 A88079
Mr. R. Patrick Doyle
Customs Compliance Department
Reebok International Ltd.
100 Technology Center Drive
Stoughton, Massachusetts 02072
RE: The tariff classification of kayaking mitt from Taiwan.
Dear Mr. Doyle:
In your letter dated September 24, 1995 you requested a tariff classification ruling.
The submitted sample, style 925-A, is a kayaking mitt designed to protect the wearer's hands. The mitt is designed with openings at each end. The hand is inserted into the smaller opening. After the wearer grips the paddle through the larger opening the mitt may be secured by means of hook and loop fabric. The mitt is constructed of a knit man-made fabric coated with neoprene.
The applicable subheading for the kayaking mitt will be 6116.10.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts. The duty rate will be 5% percent ad valorem.
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 Brian Burtnik at 212-466-5880.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division