The tariff classification of gloves and mittens from China.

NY L80800 December 13, 2004 CLA-2-61:RR:NC:TAB:354 L80800 CATEGORY: Classification TARIFF NO.: 6116.10.0800 Mr. Ron Sachs Jacob Ash Holdings, Inc. 301 Munson Avenue McKees Rocks, PA 15136 RE: The tariff classification of gloves and mittens from China. Dear Mr. Sachs: In your letter dated November 14, 2004, written on behalf of your client, Jacob Ash Holdings, Inc., you requested a tariff classification ruling. Style #23-040 is a granulated PVC mitten that you state is used for heavy-duty ice fishing. The mitten features a dedicated removable knit pile lining with an outseam construction. Your company’s 2005 outdoor apparel catalog features this item as well as style #23-041, which is the same item in the form of a glove. This item is made of a knit material that has been dip-coated with a heavily applied PVC coating that has a course, granulated appearance, which you state provides the wearer with a waterproof non-slip surface to facilitate gripping icy surfaces. The separate, removable knit pile liner can be used for additional insulation when worn inside the mitten for cold weather protection, and features a two-inch cuff when worn with the outer mitten. Upon examination of the design features of this mitten and its advertised use, we believe that it will be principally used for ice fishing. You describe style #30-900 as a shooter’s glove with a complete palmside made of a coated knit material, a knit spandex backside, knit sidewalls and fourchettes. This tight-fitting glove fits snugly against the wearer’s hand and also features a hook and loop wrist closure, and an elasticized wrist. This glove is featured as a specialty shooters glove in your 2005 hunting glove catalog. You describe style #30-910 as a shooters glove made up of a coated knit material on the palm side (from fingertips to wrist) and fourchettes, with approximately one inch of knit spandex material sewn to the palm side cuff. This tight-fitting glove fits snugly against the wearer’s hand and also features a reinforcement extending across the lower palmside thumb to the backside thumb, as well as a reinforcement sewn along a portion of the outer edge of each forefinger. The backside is made up of knit spandex, with a hook and loop wrist closure. This glove is also featured as a specialty shooters glove in your 2005 hunting glove catalog. Since the gloves are made of a knit material, your suggested classification under 6216.00.0800, Harmonized Tariff Schedule of the United States (HTS), is not applicable. The applicable subheading for styles 23-040, 23-041, 30-900 and 30-910 will be 6116.10.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: 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% 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 Deborah Marinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division