CLA-2-61:RR:NC:TA:354 B86454
Ms. Meredith Covey
The Gap, Inc.
Two Harrison
San Francisco, California 94105
RE: The tariff classification of children's gloves and mittens from China.
Dear Ms. Covey:
In your letter dated June 6, 1997, you requested a classification ruling. The provided samples will be returned as per your request.
Five samples of children's gloves and mittens were submitted for classification. Style 242425 is a cable stitch pattern knitted cotton mitten with a ribbed knit cuff. The essential character of the mitten is imparted by the knitted cotton shell.
Style 242426 is a polyester fleece mitten with an elasticized wrist and a hook and glasp. The backside of the mitten is embroidered with a snowflake design. The essential character of the mitten is imparted by the knitted polyester shell.
Style 242683 is a polyester fleece glove with a ribbed knit cuff. The essential character of the glove is imparted by the knitted polyester shell.
Style 242684 is a lined and insulated ski mitten constructed of a woven nylon outer shell with an inner foam coating. The glove features include a rubber palm patch which extends across the thumb, an elasticized wristband, a hook and clasp, ribbed knit cuff and internal vinyl covered reinforcement across the knuckles with additional inner foam padding. The essential character of the mitten is imparted by the woven nylon outer shell.
Style 242685 is a lined and insulated gauntlet style ski glove constructed of a woven nylon outer shell with an inner foam coating. The glove features include a rubber palm patch which extends across the thumb, an elasticized wristband, a hook and clasp, and internal vinyl covered reinforcement across the knuckles with additional inner foam padding. The essential character of the glove is imparted by the woven nylon outer shell.
The applicable subheading for style 242425 will be 6116.92.8800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of cotton: other: without fourchettes. The duty rate will be 9.8 percent ad valorem.
The applicable subheading for styles 242426 and 242683 will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The duty rate will be 19.4 percent ad valorem.
The applicable subheading for styles 242684 and 242685 will be 6216.00.0800, HTS, which provides for Gloves, mittens and mitts: 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 4.1 percent ad valorem.
Style 242425 falls within textile category designation 331, and styles 242426 and 242683 fall within textile category designation 631. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.
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,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division