The tariff classification of a mitt from China

NY F82426 February 22, 2000 CLA-2-61:RR:NC:TA:354 F82426 CATEGORY: Classification TARIFF NO.: 6116.92.6440 Mr. Tim Parsons Parsons Trading 1 Sharilyn Lane Novato, California 94947 RE: The tariff classification of a mitt from China Dear Mr. Parsons: In your letter dated January 25, 2000, you requested a classification ruling on behalf of IMAK Products Corporation. The provided sample will be returned as per your request. Style “Smart Glove” is the submitted sample. The item which is labeled as a glove, is more actually described as a fingerless mitt which is worn on the hand with a thumb opening. The mitt is made of 90% cotton 10% spandex knitted fabric. Although you describe the item in your letter as an “Orthopaedic/fracture appliance accessory”, the retail packaging states, among other things, that the “Smart Glove increases comfort and circulation” and “allows full use of the hand”. We note that, even with the removable, semi-flexible “splint” in place, the wrist is not significantly immobilized, unlike other wrist supports which have been previously ruled to be orthopaedic appliances. Also, with the “splint” removed, which is easily accomplished, the item does provide some elastic support for the wrist and the “bean bag” would provide significant comfort for the hand when resting at the edge of a desk, etc, which seems to be its main purpose. Therefore, we do not believe that this item is an orthopaedic or fracture appliance or an accessory to one for classification purposes. The applicable subheading for item will be 6116.92.6440, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of cotton: other: made from a pre-existing machine knit fabric: without fourchettes . . . other. The duty rate will be 24.1 percent ad valorem. The items falls within textile category designation 331. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Brian Burtnik at 212-637-7083. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division