CBP Ruling J82709 — The tariff classification of mittens from China, Hong Kong, or Malaysia.

Tariff classification

Headings: 6111, 6116

Product description

The provided sample is a mitten constructed of a knitted polyester fabric outer shell with an inner knitted fabric lining. The backside of the mitten features fabric ears sewn at the lower knuckle area and a fabric nose at the center top of the fingertip area creating a poodle dog design. The mitten features an elasticized wrist and a ribbon bow sewn at the backside ears. The glove will be available as style 3660 in size small for ages 12 to 18 months, style 3664 in size medium for ages 18 to 24 months, and style 3667 in size large for ages 2 to 3 years. Babies’ garments and clothing accessories, knitted or crocheted, for children up to 24 months of age are normally classifiable in the babies’ wear heading 6111. Therefore, your suggested classification for all styles under 6116.93.8800, HTS, would only be applicable to the size large glove covering ages 2 to 3 years.

CBP rationale

The applicable subheading for the styles 3660 and 3664 will be 6111.30.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, knitted…, of synthetic fibers, other, other, other. The applicable subheading for the style 3667 will be 6116.93.8800, HTS, which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes.

Full text

NY J82709 April 9, 2003 CLA-2-61:RR:NC:TA:354 J82709 CATEGORY: Classification TARIFF NO.: 6111.30.5040; 6116.93.8800 Mr. Will vanBeetz Phoenix International 712 N. Central Avenue Wood Dale, Illinois 60191 RE: The tariff classification of mittens from China, Hong Kong, or Malaysia. Dear Mr. vanBeetz: In your letter dated March 5, 2003, you requested a tariff classification ruling on behalf of North American Bear. The provided sample is a mitten constructed of a knitted polyester fabric outer shell with an inner knitted fabric lining. The backside of the mitten features fabric ears sewn at the lower knuckle area and a fabric nose at the center top of the fingertip area creating a poodle dog design. The mitten features an elasticized wrist and a ribbon bow sewn at the backside ears. The glove will be available as style 3660 in size small for ages 12 to 18 months, style 3664 in size medium for ages 18 to 24 months, and style 3667 in size large for ages 2 to 3 years. Babies’ garments and clothing accessories, knitted or crocheted, for children up to 24 months of age are normally classifiable in the babies’ wear heading 6111. Therefore, your suggested classification for all styles under 6116.93.8800, HTS, would only be applicable to the size large glove covering ages 2 to 3 years. The applicable subheading for the styles 3660 and 3664 will be 6111.30.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, knitted…, of synthetic fibers, other, other, other. The duty rate is 16.1 per cent ad valorem. The applicable subheading for the style 3667 will be 6116.93.8800, HTS, which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The rate of duty will be 18.7 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 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 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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