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NY N014334




August 15, 2007

CLA-2-61:RR:NC:TAB:354

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.4050

Mr. Charles D. Ashear
Paris Asia, Ltd.
350 Fifth Avenue – Floor 70
New York, N.Y. 10118

RE: The tariff classification of mittens from China.

Dear Mr. Ashear:

In your letter dated July 13, 2007, you requested a classification ruling.

You have submitted a mitten, style #20173901, with a complete palmside, from fingertips to wrist, and sidewalls made of a finely knitted fabric with a cellular plastic (polyurethane) coating on the outer surface. The complete backside and cuff are made of a knit polyester fabric with a brushed outer surface that also features a camouflage print. The mitten is fully lined with a brushed knitted fabric, as well as fiberfill insulation. Additional features include a fully elasticized wrist and a hook and clasp. You state that the lining has been chemically treated to provide an anti-microbial barrier. The mitten will also be available in different camouflage patterns as style # 20173906, #20173907 and #20173909. The cellular plastic coated knitted fabric imparts the essential character of the mitten.

With regards to the palmside cellular plastic coated knitted fabric of the subject mittens we note that:

The classification of plastics and textile combinations is essentially governed by Note 1(h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59. Legal Note 2 to Chapter 59 provides, in pertinent part, that:

2. Heading 5903 applies to: (a) textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than (5) Plates, sheets or strip of cellular plastics combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39).

The finely knitted fabric that makes up the palmside in the subject mitten is present merely to reinforce the polyurethane coating. The mittens are therefore classified in chapter 39. Your assertion for classification in as a coated knit glove in chapter 61, HTSUS, is not applicable.

In addition, you assert classification as a hunting mitten. However, the mitten could not be considered designed for use in the sport of hunting given that it lacks a tight-fitting design, which is necessary to facilitate the wearer’s grip of a weapon. The mitten also lacks characteristics such as separate fingers, or a mitten-like fold over cap, which would allow the fingers with the ability to handle weapons and ammunition. In this regard, we would consider this item a cold weather glove classifiable under 3926.20.4050, HTSUS.

The applicable subheading for the aforementioned styles will be 3926.20.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, articles of apparel and clothing accessories (including gloves), other, other, other. The duty rate will be 6.5% 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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