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NY L82828





April 4, 2005

CLA-2-61:RR:NC:TA:354 L82828

CATEGORY: CLASSIFICATION

TARIFF NO.: 6116.10.4820; 6116.93.6400; 6216.00.0800

Mr. Ron Sachs
Jacob Ash Holdings, Inc.
301 Munson Avenue
McKees Rocks, PA 15136

RE: The tariff classification of gloves from China.

Dear Mr. Sachs:

In your letter dated March 3, 2005, you requested a tariff classification ruling.

Style 27-814T is a lined and insulated gauntlet glove with textured PVC inserts at the lower palmside, at the fingertip of the palmside thumb, and overlapping the other four fingertips. A woven fabric coated on the underside with a breathable waterproof and windproof plastic comprises the lower palmside fingers, the palmside gauntlet cuff, the sidewalls and the fourchettes. The backside thumb nosewipe is made of a man-made suede. The balance of the backside is made of a woven fabric with a foam underside coating. The glove features padded internal knuckle reinforcement, pre-curved fingers, a partially elasticized wrist, an adjustable wrist strap on the backside, a drawstring tightener sewn into the gauntlet bottom hem, and a hook and clasp. The glove shows design for use in the sport of snowboarding. The essential character of the glove is imparted by the woven coated fabric outershell material.

Style 50-853 is a lined gunn-cut glove constructed of a 100% polyester fleece fabric coated on the underside with a thin layer of a breathable waterproof and windproof plastic. Coated fabric overlays are located at the center of the palm and on the palmside thumb. Additional features include a partially elasticized wrist with a backside adjustable wristband. The glove lacks internal knuckle protection and a hook and clasp; therefore, your suggestion for classification as a ski glove is not applicable. Additionally, the construction of the glove is inappropriate for snowboarding as also suggested in your letter. We find the knitted man-made coated fabric glove to be suited for cold weather casual use classifiable under 6116.10.4820, HTS.

Style 20-432 is a lined glove with an outershell constructed of a ribbed knit 50% wool 50% acrylic fabric. The glove features a sewn-on knitted fabric cuff.

The applicable subheading for style 27-814T will be 6216.00.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts: 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 duty rate will be 0.8 percent ad valorem.

The applicable subheading for style 50-853 will be 6116.10.4820, HTS, which provides for Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other without fourchettes: cut and sewn from pre-existing machine-knit fabric that is impregnated, coated or covered with plastic or rubber: other subject to man-made fiber restraints. The duty rate will be 18.6 percent ad valorem.

The applicable subheading for style 20-432 will be 6116.93.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: containing 23 percent or more by weight of wool or fine animal hair: without fourchettes. The duty rate will be 31 cents per kilogram plus 6.9 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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,

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