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NY B87314




July 18, 1997

CLA-2-61:RR:NC:TA:354 B87314

CATEGORY: CLASSIFICATION

TARIFF NO.: 6116.10.0800

Ms. Kim Young
BDP International Inc.
2721 Walker NW
Grand Rapids, Michigan 49504

RE: The tariff classification of Children's Boxing Gloves from China.

Dear Ms. Young:

In your letter dated July 1, 1997, filed in behalf of Meijer, Inc., you requested a tariff classification ruling. The provided sample will be returned as per your request.

The submitted sample, Code # 850024 UPC# 6-14239-05625, is a child's boxing glove. The shell of the glove is made of cellular polyurethane with a man-made fiber knit backing. The entire palm portion and part of the thumb is unlined. The glove features thick textile padding on the back of the hand, a partially elasticized wrist, air vents at the center of the palm, and capping at the wrist. The essential character of the glove is imparted by the unlined coated knit fabric palm material.

The applicable subheading for the child's boxing glove 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 rate of duty will be 4.7 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,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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