The tariff classification of ladies gauntlet style mitts from China

NY J83839 May 28, 2003 CLA-2-61:RR:NC:TAB:354 J83839 CATEGORY: Classification TARIFF NO.: 6116.92.6440; 6116.93.8800 Ms. Mickey Green Commonwealth Hosiery Mills, Inc. P.O. Box 939 Randleman, NC 27317-0939 RE: The tariff classification of ladies gauntlet style mitts from China Dear Ms. Green: In your letter dated April 24, 2003, you requested a tariff classification ruling. Two samples were received, style T4 is 14” long mitt constructed from an 88% nylon 12% spandex lace-like knit fabric. The fingerless item features a thumbhole along the inner seam and an elasticized outer seam. Style A026 is a similarly constructed 15” long mitt made with 92% cotton 8% spandex solid knit fabric. The applicable subheading for style T4 will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTS), which provides for 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. The applicable subheading for style A026 will be 6116.92.6440, HTS, which provides for gloves, mittens and mitts, knitted or crocheted: other: of cotton: other: made from pre-existing machine knit fabric: without fourchettes, other. The rate of duty will be 23.6 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