CBP Ruling 818475 — The tariff classification of a cross-country ski glove from China.

Tariff classification

Headings: 6116

Product description

Your submitted sample, style 2R023, is a 100% knit polyester fleece glove. Overlaid reinforcement, made from vinyl coated fabric with plastic dots, cover, the palm and extends to the tip of the thumb and halfway up the index finger. The glove has a knit lining. Additionally, it features an elasticized wrist, an embroidered logo on the back of the hand and a hook and clasp. The essential character of this glove is imparted by the knit polyester palm-side. Our Headquarters' office has previously ruled that 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. Style 2R023, similar in all material respects to the glove ruled on, is properly classifiable as a cross-country ski glove.

CBP rationale

The applicable subheading for style 2R023, will be 6116.93.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: 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.

Full text

NY 818475 February 2, 1996 CLA-2-61:R:NC:WA 354 818475 CATEGORY: Classification TARIFF NO.: 6116.93.0800 Gerald Wentworth Auclair Sports, Inc. 86 East Fulton Street Gloversville, NY 12078-0073 RE: The tariff classification of a cross-country ski glove from China. Dear Ms. Wentworth: In your letter dated January 17, 1996, you requested a tariff classification ruling. Your submitted sample, style 2R023, is a 100% knit polyester fleece glove. Overlaid reinforcement, made from vinyl coated fabric with plastic dots, cover, the palm and extends to the tip of the thumb and halfway up the index finger. The glove has a knit lining. Additionally, it features an elasticized wrist, an embroidered logo on the back of the hand and a hook and clasp. The essential character of this glove is imparted by the knit polyester palm-side. Our Headquarters' office has previously ruled that 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. Style 2R023, similar in all material respects to the glove ruled on, is properly classifiable as a cross-country ski glove. The applicable subheading for style 2R023, will be 6116.93.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: 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 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 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 Brian Burtnik at 212-466-5880. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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