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NY M83208




June 6, 2006

CLA-2-42:RR:NC:TA:354 M83208

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.8060

Ms. Evelyn Appel-Schaefer
James J. Boyle & Co.
7505 N.E. Ambassador Place, #B
Portland, OR 97220

RE: The tariff classification of gloves from China.

Dear Ms. Appel-Schaefer :

In your letter dated May 5, 2006, you requested a tariff classification ruling on behalf of Sojitz Corporation of America for importation by Cloudveil Mountain Works. We are retaining the gloves for our files.

Three samples were provided for review. Style 8030 is a fleece lined and insulated gauntlet glove with goatskin leather comprising the palmside from the fingertips to the wrist which overlaps at the outer edge of the backside knuckle area below the pinky, the complete palmside thumb which overlaps at the outer edge to the backside thumb, and the sidewalls of the forefinger and pinky which overlap to the upper portions of both fourchettes. The balance of the backside thumb which serves as a nosewipe is made of a coated fabric. The balance of the outer shell, the gauntlet cuff and remaining fourchettes are constructed of a woven fabric with a coated underside. The glove also features pre-curved fingers, foam padding on backside fingers and across the knuckle area, an elasticized wrist, a hook and clasp, and hook and loop fasteners that secure the backside gauntlet. The essential character of the glove is imparted by the leather palmside. The glove shows design for use in the sport of climbing classifiable under 4203.21.8060, HTSUS. Therefore, your assertions for classification under 4203.21.5000, HTSUS, or 6216.00.0800, HTSUS, are not applicable.

Style 8011 is a fleece lined and heavily insulated gauntlet glove with goatskin leather comprising the complete forefinger, the outer edge of the backside knuckle area below the pinky, the palmside thumb overlapping the backside thumb tip, and the palmside from the wrist up to fingertips and also extending over two of the backside fingertips. The balance of the backside thumb which serves as a nosewipe is made of a coated fabric. The balance of the outer shell and the gauntlet cuff are constructed of a woven fabric with a coated underside. The glove also features a waterproof barrier, pre-curved fingers, an elasticized wrist, a hook and clasp, a drawstring tightener sewn into the gauntlet hem, and a woven fabric cuff with an elasticized bottom extending beyond the gauntlet. The essential character of the glove is imparted by the leather palmside. The glove shows design for use in the sport of climbing classifiable under 4203.21.8060, HTSUS. Therefore, your assertions for classification under 4203.21.5000, HTSUS, or 6216.00.0800, HTSUS, are not applicable.

Style 8130 is a lined and heavily insulated gauntlet glove with goatskin leather comprising the palmside thumb, the palmside from the fingertips to the wrist, the forefinger sidewall, upper pinky sidewall, and the upper backside thumb tip. The balance of the backside thumb which serves as a nosewipe is made of a coated fabric. The balance of the outer shell, the fourchettes, and the gauntlet cuff are constructed of fabrics with coated undersides. The glove also features a gore-tex insert, pre-curved fingers, an elasticized wrist, a hook and clasp, a drawstring tightener sewn into the gauntlet hem, a clip on wrist webbing for excess bungee, and removable glove leashes. The essential character of the glove is imparted by the leather palmside. The glove shows design for use in the sport of climbing classifiable under 4203.21.8060, HTSUS. Therefore, your assertions for classification under 4203.21.5000, HTSUS, or 6216.00.0800, HTSUS, are not applicable.

The applicable subheading for all styles will be 4203.21.8060, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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