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NY N011811




June 22, 2007

CLA-2-62:RR:NC:TAB:354

CATEGORY: CLASSIFICATION

TARIFF NO.: 6116.93.0800, 6216.00.0800

Ms. Ruth Hayd
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

RE: The tariff classification of ski gloves and mittens from China.

Dear Ms. Hayd:

In your letter dated May 23, 2007, you requested a tariff classification ruling for gloves and mittens that you state will be marketed and sold as ski gloves.

Style #BA27802 is a boy’s lined and insulated ski glove with a palmside, from fingertips to wrist and backside made of 100% knit polyester fleece fabric, and a complete thumb made of a knit fabric with a PVC textured coating on the outer surface. The same knit fabric with a PVC textured coating on the outer surface is also applied as an overlay across the center of the palm. The glove also features fourchettes and sidewalls made of 100% nylon woven fabric. Other features include an inner waterproof barrier, a partially elasticized wrist, an adjustable hook and loop fastener on the backside wrist, internal knuckle reinforcement, pre-curved fingers, a hook and clasp, and an additionally applied cuff made of ribbed knit fabric. The essential character of the glove is imparted by the knit polyester fabric of the palmside.

Style #BA27805 is a boy’s lined and insulated ski glove with a palmside from the base of the fingers to the wrist and a portion of the backside made of a woven polyester fabric with a coating on the underside. The complete palmside thumb, fourchettes, sidewalls and the remainder of the backside is made of a woven nylon fabric, also with a coating on the underside. The complete palmside fingers are made of a knit fabric with a texturized PVC coating on the outer surface. A texturized coated fabric overlay is also applied across the center of the palm as well as the thumb tip. Additional features include an inner waterproof barrier, a partially elasticized wrist, an adjustable hook and loop fastener on the backside wrist, internal knuckle reinforcement, pre-curved fingers, a hook and clasp, and an additionally applied cuff made of ribbed knit fabric. The essential character of the glove is imparted by the coated man-made woven fabric.

Style #BA27806 is a boy’s lined and insulated ski glove with a palmside, from fingertips to wrist, as well as fourchettes, sidewalls, and a portion of the backside made of a woven nylon fabric with a coating on the underside. A coated fabric overlay with a texturized PVC outer surface is applied across the center of the palm, extending to the palmside thumb. The backside’s four fingers are made of a knit polyester fleece fabric. Additional features include a partially elasticized wrist, an inner waterproof barrier, an adjustable hook and loop fastener on the backside wrist, internal knuckle reinforcement, pre-curved fingers, a hook and clasp, and an additionally applied cuff made of ribbed knit fabric. The essential character of the glove is imparted by the coated woven nylon fabric.

Style #BA27808 is a boy’s lined and insulated ski mitten with a palmside from the base of the fingers to the wrist, backside, and sidewalls made of 100% nylon woven fabric with a coating on the underside, and a complete palmside thumb and remainder of the area of the palmside fingers made of a knitted fabric with a texturized PVC coating on the outer surface. The same knitted fabric with a texturized PVC coating on the outer surface is also applied as an overlay across the center of the palm. Other features include an elasticized wrist, an adjustable hook and loop fastener on the backside wrist, internal knuckle reinforcement, an inner waterproof barrier, a hook and clasp, and an additionally applied cuff made of ribbed knit fabric. The essential character of the mitten is imparted by the coated woven nylon fabric.

The cumulation of features on the submitted gloves and mittens show a design for use in the sport of skiing.

The applicable subheading for style #BA27802 will be 6116.93.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic 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% ad valorem.

The applicable subheading for styles BA27805, BA27806 and BA27808 will be 6216.00.0800, HTSUS, 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 rate of duty will be 0.8% 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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