CLA-2-42:S:N:N:REH:HO6 C89842
Tabar, Inc.
58 Pine Street
New Canaan, CT 06840
Attention: Gary Schloss
RE: The tariff classification of textile and leather gloves from
Sri Lanka, Thailand, or China
Dear Mr. Schloss:
In your letter dated July 1, 1998, you requested a tariff
classification ruling.
You provided samples of style #'s 2270 and 1700 for our
examination. They are both identified as "winter sports gloves,"
but are best described separately as follows:
Style #2270,"Insulated Expedition Overmitten" - The outer
shell is made from several durable variations of woven man-made fabric which have been treated for water resistance.
There are fabric-backed textured polyurathane grip
reinforcement patches over the palm and inside of the thumb,
and a layer of high-loft fiberfill insulation over a napped
man-made lining. Other features include a hook and clasp,
elasticized wrist, and an extended gauntlet incorporating a
textile cord leash and quick release adjustable perimeter
tightener device. You state that the mitten is designed for
use in "High Altitude Mountaineering and extreme cold weather
sports."
Style #1700 "Insulated Winter Sports Glove" - The shell is
made from woven man-made fabric treated for water resistance
and has a full sheepskin leather palm tanned using a process
designed to leave the hide "both waterproof and breathable."
There is a waterproof insert and a layer of man-made fiberfill
insulation over a napped man-made lining. Other features
include a hook and clasp, elasticized wrist, and an extended
gauntlet incorporating a textile cord leash and quick release
adjustable perimeter tightener device. The essential character
is imparted by the leather palm.
The applicable subheading for the style # 2270, mitten, 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 or mitts, all the foregoing
specially designed for use in sports, including ski and snowmobile
gloves, mittens, and mitts... The rate of duty will be 4.4 percent
ad valorem.
The applicable subheading for the style # 1700, glove, will
be 4203.21.8060, Harmonized Tariff Schedule of the United States
(HTS), which provides for Articles of apparel and clothing
accessories, of leather or of composition leather: Gloves, mittens
and mitts: Specially designed for use in sports: Other...Other...
The rate of duty will be 4.9 percent ad valorem.
This ruling is being issued under the provisions of Section 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.