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NY K85842




June 2, 2004
CLA-2-62:RR:NC:TA:354 K85842

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.8060; 6216.00.4600; 6216.00.5820

Mr. Joshua Noble
Bogner of America
172 Bogner Drive
Newport, VT 05855

RE: The tariff classification of gloves from China and Vietnam.

Dear Mr. Noble:

In your letter dated April 30, 2004, you requested a tariff classification ruling on behalf of Continental Sports Supply/Reusch USA. The provided samples will be returned as per your request.

Style 23 88 144 is a lined and insulated glove with palmside fingers and a portion of the middle palmside consisting of a polyurethane coated fabric. The balance of the glove constructed of a woven nylon fabric. The glove features an elasticized wrist, fourchettes, sidewalls, a hook and clasp, and a hemmed cuff.

Style 24 83 175 is a lined and insulated glove with palmside fingers constructed of leather. The balance of the glove constructed of a woven man-made fabric. The glove features a leather overlay at the center of the palm, a slanted pleat design down the backside, an elasticized wrist, fourchettes, a hook and clasp, and a zipper at the side of the hemmed gauntlet cuff.

Style 24 87 158 is an insulated and lined glove with a complete palmside from fingertips to wrist constructed of leather. The balance of the outershell is made of a woven fabric with a coated underside. Palmside suede patches are sewn on the fingers, at the base of the fingers, and along the outer edge below the pinky. The insulated and lined gauntlet cuff is made of neoprene sandwiched between two knitted fabrics with a palmside tightener that is secured with hook and loop fasteners. Additional features include pre-curved fingers, fourchettes, sidewalls, and a hook and clasp. The cumulation of features on the glove show a design for use in the sport of snowboarding.

Style 24 87 166 is a lined and insulated gauntlet glove with palmside fingers constructed of a coated fabric and backside fingers made with flexible rubber inserts. The balance of the outershell is constructed of a woven nylon fabric. The glove features a coated fabric overlay at the center of the palm, pre-curved fingers, foam padding measuring approximately ΒΌ-inch thick sewn across the backside knuckle area, a partially elasticized wrist, fourchettes, sidewalls, a hook and clasp, a backside wrist strap that is secured with hook and loop fasteners, and a hemmed gauntlet cuff. The cumulation of features on the glove show a design for use in the sport of skiing.

Style 24 87 117 is a glove with a complete palmside constructed of leather. The backside of the glove is made of a three-ply fabric consisting of foam sandwiched between two knitted fabrics. The glove features a leather overlay at the outer edge of the palmside thumb, a heavily elasticized palmside wrist tightener which is secured with hook and loop fasteners, knitted fabric fourchettes, and a hook and clasp. The cumulation of features on this lightweight glove show a design for use in the sport of downhill ski racing.

The applicable subheading for styles 23 88 144 and 24 83 175 will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts: other: of man-made fibers: other: with fourchettes . . . other. The rate of duty will be 20.7 cents per kilogram plus 10.4 percent ad valorem.

The applicable subheading for styles 24 87 158 and 24 87 117 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.

The applicable subheading for style 24 87 166 will be 6216.00.4600, HTS, which provides for Gloves, mittens and mitts: other: of man-made fibers: 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 2.8 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 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,

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