The tariff classification of gloves from China.

NY K87100 July 1, 2004 CLA-2-62:RR:NC:TA:354 K87100 CATEGORY: Classification TARIFF NO.: 6216.00.4600 Mr. Charles D. Ashear Paris Asia, Ltd. 350 Fifth Avenue, 70th Floor New York, New York 10118 RE: The tariff classification of gloves from China. Dear Mr. Ashear: In your letter dated June 14, 2004, you requested a tariff classification ruling. The submitted samples will be returned as per your request. Style GC444210 is a lined and insulated girl’s gauntlet mitten constructed of a woven nylon fabric with the exception of the palmside finger area which is made of a coated fabric. The mitten features a coated fabric overlay at the center of the palm which extends across the thumb, a waterproof barrier, padded internal knuckle reinforcement, an elasticized wrist, a wrist strap on the backside which is secured with hook and loop fasteners, a hook and clasp, and a pull tab on the fleece cuff which is sewn at the gauntlet bottom. The cumulation of features on the mitten show a design for use in the sport of skiing. Style GC444209 is a lined and insulated girl’s gauntlet glove constructed of a woven nylon fabric with the exception of the palmside fingers that are made of a coated fabric. The glove features a coated fabric overlay at the center of the palm which extends across the thumb, a waterproof barrier, padded internal knuckle reinforcement, an elasticized wrist, a wrist strap on the backside which is secured with hook and loop fasteners, a hook and clasp, fourchettes and sidewalls, and a pull tab on the fleece cuff which is sewn at the gauntlet bottom. The cumulation of features on the glove show a design for use in the sport of skiing. The applicable subheading for both styles will be 6216.00.4600, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts: other: of man-made fibers: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts. The rate of duty will be 2.8 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