N008755 N0 Ruling Active

The tariff classification of children’s ski mittens from China.

Issued April 18, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6216.00.4600

Headings: 6216

Product description

You have submitted a pair of children’s lined and insulated mittens, style #BFM-4049-WMA, made of a 100% woven polyester fabric. Features include a coated fabric palm patch that extends across the thumb, an elasticized wrist with a backside adjustable hook and loop wrist strap, an additional 100% acrylic ribbed knit cuff, an inner waterproof barrier, and internal reinforcement across the knuckles with additional inner foam padding. The essential character of the mitten is imparted by the woven polyester outer shell material. The mitten shows design for use in the sport of skiing.

CBP rationale

The applicable subheading for the mitten will be 6216.00.4600, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Full text

N008755 April 18, 2007 CLA-2-62:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6216.00.4600 Mr. D.W. Eschenbrenner Phoenix International Freight Services, Ltd. 4659 World Parkway Circle St. Louis, MO 63134-3115 RE: The tariff classification of children’s ski mittens from China. Dear Mr. Eschenbrenner: In your letter dated March 19, 2007, written on behalf of your client, Aquarius Ltd., you requested a classification ruling. You have submitted a pair of children’s lined and insulated mittens, style #BFM-4049-WMA, made of a 100% woven polyester fabric. Features include a coated fabric palm patch that extends across the thumb, an elasticized wrist with a backside adjustable hook and loop wrist strap, an additional 100% acrylic ribbed knit cuff, an inner waterproof barrier, and internal reinforcement across the knuckles with additional inner foam padding. The essential character of the mitten is imparted by the woven polyester outer shell material. The mitten shows design for use in the sport of skiing. The applicable subheading for the mitten will be 6216.00.4600, Harmonized Tariff Schedule of the United States (HTSUS), 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 duty rate will be 2.8% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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

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