The tariff classification of a man-made ski mitten and glove from China.

PD I80016 April 16, 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 a man-made ski mitten and glove from China. Dear Mr. Pellegrini: In your letter dated March 27, 2002, you requested a tariff classification ruling on behalf of Paris Asia, Ltd. The mitten and glove provided will be returned as requested. You submitted samples representing a boy’s ski mitten, identified as style #2481 and glove #2493, for our examination. They are further described as follows: Style #2481 – Mitten with an outer shell made from woven nylon fabric covered on the inside surface with a thin layer of foam. There is a napped man-made interlock inner liner encased in a layer of fiberfill insulation and a waterproof insert. An internal fabric-backed vinyl strip with extra padding is incorporated over the knuckle area and additional foam sheeting has been 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. Style #2493 – Glove with an outer shell made from woven nylon fabric, covered on the inside surface with a thin layer of foam, and fabric-backed vinyl over the palm side of the fingers. There is a napped man-made interlock inner liner encased in a layer of fiberfill insulation and a waterproof insert. An internal fabric-backed vinyl strip with extra padding is incorporated over the knuckle area and additional fiberfill has been inserted over the back of the hand. -2- Other features include closed-cell foam inserts sewn in over the knuckles, fingers, 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. Both the mitten and glove examined show a design for use in the sport of alpine skiing and their covered textile shells impart the essential character. The applicable subheading for style #’s 2481 and 2493, 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.