The tariff classification of a textile cross country ski mitten and glove from China.

NY 803928 November 30, 1994 CLA-2-61:S:N:N5:354 803928 CATEGORY: Classification TARIFF NO.: 6116.93.0800 Ms. Stephanie Bloom The Glove Source, Inc. 9365 Gerwig Lane Columbia, MD 21046 RE: The tariff classification of a textile cross country ski mitten and glove from China. Dear Ms. Bloom: In your letter dated November 3, 1994, you requested a tariff classification ruling. Your submitted sample, style 1-9050, has a knit polyester fleece shell. The mitten has overlaid leather reinforcement on the palm and thumb. This lightweight, lightly lined mitten features a windproof breathable membrane, a hook and clasp and a partially elasticized wrist with a one inch wide strap that adjusts through a D-ring and is secured by a hook and loop closure. Style 1-9049 is identical to style 1-9050 except it is a glove. The essential character of the glove and mitten are imparted by the textile shell. Our Headquarters' office has previously ruled that mittens and gloves designed for use in cross-country skiing have the following characteristics: 1. Lightweight; 2. Back of the hand made of breathable material with or without perforations; 3. Wrist tightener to hold the glove firmly around the wrist and to prevent snow from entering; 4. Reinforcement on palm and along the thumb or reinforcement along the seam of the index finger and thumb to protect against the stress caused by the pole. Since your mitten and glove are similar in all material respects to the glove ruled on, they are properly classifiable as a cross-country ski mitten and glove. The applicable subheading for the both styles, will be 6116.93.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts: other: of synthetic fibers: specially designed for use in sports: ski or snowmobile gloves, mittens and mitts. The rate of duty will be 5.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport