CBP Ruling 893699 — The tariff classification of a cross-country ski glove from China.

Tariff classification

Headings: 6116

Product description

The submitted sample, style G023WB, has a textile knit shell composed of polyester fleece. The glove features two layers of fleece sandwiching a windproof breathable membrane. The glove features an elasticized wrist, an overlaid leather palm reinforcement and a hook and clasp. The essential character of this glove is imparted by the textile shell. Our Headquarters office has previously ruled that gloves having the following characteristics show design for use in cross- country skiing: 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 G023WB, meets the requirements of the Headquarters letter and shows design for use in the sport of cross-country skiing.

CBP rationale

The applicable subheading for style G023WB, will be 6116.93.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts.

Full text

NY 893699 February 4, 1994 CLA-2-61:S:N:N5:354 893699 CATEGORY: Classification TARIFF NO.: 6116.93.0800 Mr. Mark McEwen A.N. Deringer P.O. Box 284 Highgate Springs, VT 05460 RE: The tariff classification of a cross-country ski glove from China. Dear Mr McEwen: In your letter dated December 22, 1993, on behalf of Gordini U.S.A., Inc., you requested a tariff classification ruling. The submitted sample, style G023WB, has a textile knit shell composed of polyester fleece. The glove features two layers of fleece sandwiching a windproof breathable membrane. The glove features an elasticized wrist, an overlaid leather palm reinforcement and a hook and clasp. The essential character of this glove is imparted by the textile shell. Our Headquarters office has previously ruled that gloves having the following characteristics show design for use in cross- country skiing: 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 G023WB, meets the requirements of the Headquarters letter and shows design for use in the sport of cross-country skiing. The applicable subheading for style G023WB, will be 6116.93.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: all the foregoing specially designed for use in sports, including ski and 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

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