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NY A81250




March 25, 1996

CLA-2-61:RR:NC:WA 354 A81250

CATEGORY: CLASSIFICATION

TARIFF NO.: 6116.93.0800

Mr. Alfred A. Ash
Jacob Ash Co., Inc.
1010-1014 Fifth Avenue
Pittsburgh, PA 15219

RE: The tariff classification of a mitten from China.

Dear Mr. Ash:

In your letter dated March 5, 1996, you requested a tariff classification ruling.

Your submitted sample, style 75-022 is a full fingered lined ski mitten with a shell constructed from knit polyester fleece material. The palm-side has a textile backed vinyl overlay reinforcement on the palm and the thumb. The mitten also has vinyl reinforcement and additional foam padding over the knuckles, an elasticized wrist, a waterproof interliner and a hook and clasp. The essential character is imparted by the polyester fleece palm-side.

In the case of Stonewall Trading Company v. United States, 64 Cust. Ct. 482, C.D. 4023 (1970), the Customs Court held that certain vinyl gloves were properly classifiable under the provision for other ski equipment, in item 734.97, TSUS (now provided for in various U.S. subheadings). These gloves were found to have the following characteristics:

1. a hook and clasp to hold the gloves together;

2. an extra piece of vinyl stitched along the thumb portion to meet the stress caused by the flexing of the knuckles when the skier grasps the ski pole;

3. an extra piece of red colored vinyl with padding reinforcement and inside stitching, which is securely stitched across the middle of the glove where the knuckles bend and cause stress;

4. cuffs with an elastic gauntlet to hold the gloves firm around the wrist, so as to be waterproof, and to keep it securely on the hand.

Style 75-002 conforms to C.D. 4023 and would be classifiable as a ski glove.

The applicable subheading for style 75-002 will be 6116.93.0800, Harmonized Tariff Schedule (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other gloves, mittens and mitts, all the foregoing specially designed for use ins sports, including all ski and snowmobile gloves, mittens or mitts. The rate of duty will be 5 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 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

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