CLA-2-61:S:N:N:REH:HO6 C88753
Gates-Mills, Inc.
Harrison Street
P.O. Box 547
Johnstown, NY 12095-0547
Attention: Bob Fuse
RE: The tariff classification of fishing sport gloves from Thailand.
Dear Mr. Fuse:
In your letter dated June 2, 1998, you requested a tariff
classification ruling.
You submitted representative samples, material breakdowns,
and catalog pages for four different fishing sport gloves. They
share similar style and construction characteristics but are best
described independently as follows:
Style 2411 - Made from expanded neoprene material covered
with knit man-made fabric on the inside of the glove and the
outside surface of the back of the hand and thumb. The
exposed neoprene sheeting forming the exterior of the palm
side has been imprinted with a "Waffle Pattern," and the
side seam and fourchette panel inserts are coated knit
fabric. The inside of the wrist is elasticized and there is
an open vent with an adjustable hook and loop tab over the
extended gauntlet
Style 2413 - A half-finger glove version of style 2411,
described above, with a shorter gauntlet, nonwoven synthetic
leather fourchettes, and no side seam panel inserts.
Style 2410 - The back of the full-fingered glove and the
palm side of the extended gauntlet is made from expanded
neoprene covered on both sides with knit man-made fabric.
The palm, inside of the thumb, fourchettes, and a palm
reinforcement patch, are constructed from nonwoven synthetic
leather material.
Style 2412 - Very similar to style 2410, but with a half
thumb and half first and second fingers. The gauntlet is
shorter and incorporates an elasticized band with an
adjustable hook and loop tab over an open vent.
The essential character of all four styles, which show a
design for use in the sport of fishing, is imparted by the
respective palm material.
The applicable subheading for styles 2411 and 2413, fishing
sport gloves, 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
forgoing specially designed for use in sports, including ski and
snowmobile gloves, mittens and mitts.... The rate will be 4.4% ad
valorem.
The applicable subheading for styles 2410 and 2412, fishing
sport gloves, will be 6216.00.4600, Harmonized Tariff Schedule of
the United States (HTS), which provides for Gloves, mittens and
mitts: Other: Of man-made fibers: Other gloves, mittens and
mitts, all the forgoing specially designed for use in sports,
including ski and snowmobile gloves, mittens and mitts.... The
rate will be 4.4% 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 this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Timothy G. Moran
Service Port Director
St. Albans, Vt.