The tariff classification of man-made ski mittens from China.

PD H87255 February 20, 2002 CLA-2-62:S:N:N:HO6 REH CATEGORY: Classification TARIFF NO.: 6216.00.0800 Ross & Hardies 65 East 55th Street New York, NY 10022-3219 Attention: John B. Pellegrini RE: The tariff classification of man-made ski mittens from China. Dear Mr. Pellegrini: In your letter dated January 22, 2002, you requested a tariff classification ruling on behalf of Paris Asia, Ltd. The mittens provided will be returned as requested. You submitted samples representing two styles of boy’s ski mittens, identified as style #’s ST5199 and ST5200 for our examination. They are further described as follows: Style # ST5199 – Mitten with an outer shell made from coated woven nylon fabric and a napped man-made interlock inner liner encased in a layer of fiberfill insulation and a waterproof insert. There is an internal fabric-backed vinyl strip with extra padding over the knuckle area and additional foam sheeting inserted over the back of the hand. Other features include closed-cell foam inserts sewn in over the knuckles and extended gauntlet, and a fabric-backed vinyl palm/thumb reinforcement patch. A zippered closed vent is located on the top of the gauntlet and the mitten has an elasticized wrist and a hook and clasp incorporated into the side seam. Style # ST5200 – Mitten with coated woven nylon fabric forming the majority of the shell over the back of the hand and the extended gauntlet. The entire palm and the inside of the thumb are constructed from a coated suede-like woven man-made material that also covers the back of the fingertips and thumb, and forms a palm/thumb reinforcement patch. There is a napped man-made interlock inner liner encased in a layer of fiberfill insulation and a waterproof insert, and an internal fabric-backed vinyl strip with extra padding over the knuckle area. Additional fiberfill is incorporated over the back of the hand and a diagonal zipper, opening into a small pocket, is located on the back of the mitten. Other features include an adjustable hook and loop strap on the back of the elasticized wrist, a rib knit cuff, and a hook and clasp. -2- Both of the mittens examined show a design for use in the sport of alpine skiing and their coated textile shells impart the essential character. The applicable subheading for style #’s ST5199 and ST5200, will be 6216.00.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts: Impregnated, coated or covered with plastics or rubber: Other gloves, mittens or mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens, and mitts… The rate of duty will be 1.7 percent ad valorem. This ruling is being issued under the provisions of Part 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. If you have any questions regarding the ruling, contact Field National Import Specialist Robert Haspray at 802-524-7351 x219 or National Import Specialist Brian Burtnik at 646-733-3054. Sincerely, Timothy G. Moran Service Port Director St. Albans, VT.