The tariff classification of cross-country ski gloves from China.

N031580 July 18, 2008 CLA-2-61:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6116.93.0800 Mr. Charles D. Ashear Paris Asia, LTD. 350 Fifth Ave. – Floor 70 New York, NY 10118 RE: The tariff classification of cross-country ski gloves from China. Dear Mr. Ashear: In your letter dated June 18, 2008, written on behalf of your client, Wal-Mart Stores, you requested a tariff classification ruling. You have submitted a sample of a lightly lined cross-country ski glove, style #AWA38240, with a knit polyester outer shell that makes up both the palmside and backside of the glove. A suede-like palm patch reinforces the center of the palm, palmside thumb, and at the thumb/forefinger crotch. Additional features include an elasticized wrist, a knit lining, fourchettes, and a hook and clasp. The essential character of this glove is imparted by the knit polyester outer shell. The applicable subheading for style #AWA38240 will be 6116.93.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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. 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