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NY E84007




July 28, 1999

CLA-2-61:S:N:N:HO6 REH

CATEGORY: CLASSIFICATION

TARIFF NO.: 6116.10.0800

Grunfeld, Desiderio,
Lebowitz & Silverman, LLP
245 Park Avenue, 33rd Floor
New York, NY 10167-3397

Attention: David M Murphy

RE: The tariff classification of sports gloves from China, Taiwan, or Korea.

Dear Mr. Murphy:

In your letter dated June 28, 1999, you requested a tariff classification ruling on behalf of American Eagle Outfitters, Inc., and Value City Imports. The sample provided will be returned at your request

Representative snowboard-style gloves with removable liners, identified as item #2002, were submitted for our examination. The shell is made from a combination of knit fabric-backed vinyl over the full palm, woven fabric-backed fleece-like vinyl covering the back of the thumb, and inside coated woven man-made fabric making up the balance. There is inner layer of interlock fleeced fabric and an internal textile backed vinyl insert and foam sheeting over the knuckle area. A removable liner with outseam construction made from knit man-made fleece material is fastened to the shell by means of hook and loop strips. The palm material wraps over the back of the fingertips and there is a narrow overlay strip of that same fabric reinforcing the thumb crotch seam. Other features include an extended gauntlet incorporating an elastic drawcord, a hook and clasp, and elastic gathering and an adjustable textile strap at the wrist. The essential character of the glove is imparted by the palm material and the cumulation of features show a design for use in the sports of skiing or snowboarding.

The applicable subheading for item #2002, sport 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 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 4.2 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 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

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