CBP Ruling N031877 — The tariff classification of cross-country ski gloves from China.

Tariff classification

Headings: 4203

Product description

You have submitted a sample of a cross-country ski glove, style #GGA38136, made up of an outer shell consisting of 96% polyester, 4% spandex knit fabric. Four of the palmside fingers and the upper portion of the hand on the palmside are made up of sheepskin leather. A leather sheepskin overlay also extends across the center of the palm to the palmside thumb. Leather overlays also reinforce the thumb/forefinger crotch. The lightweight lightly lined glove also features an elasticized wrist, knit polyester fourchettes, and a hook and clasp. The essential character of this glove is imparted by the leather palmside material.

CBP rationale

The applicable subheading for style #GGA38136 will be 4203.21.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: specially designed for use in sports: ski or snowmobile gloves, mittens and mitts: cross-country ski gloves, mittens and mitts.

Full text

N031877 July 18, 2008 CLA-2-42:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 4203.21.5500 Mr. Charles D. Ashear Paris Asia, LTD. 350 Fifth Avenue – 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 24, 2008, written on behalf of your client, Wal-Mart Stores Inc., you requested a tariff classification ruling. You have submitted a sample of a cross-country ski glove, style #GGA38136, made up of an outer shell consisting of 96% polyester, 4% spandex knit fabric. Four of the palmside fingers and the upper portion of the hand on the palmside are made up of sheepskin leather. A leather sheepskin overlay also extends across the center of the palm to the palmside thumb. Leather overlays also reinforce the thumb/forefinger crotch. The lightweight lightly lined glove also features an elasticized wrist, knit polyester fourchettes, and a hook and clasp. The essential character of this glove is imparted by the leather palmside material. The applicable subheading for style #GGA38136 will be 4203.21.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: specially designed for use in sports: ski or snowmobile gloves, mittens and mitts: cross-country ski gloves, mittens and mitts. The rate of duty will be 3.5% 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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