The tariff classification of a ski glove from China.

N056942 April 17, 2009 CLA-2-61:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6216.00.4600 Mr. Charles Ashear Paris Asia, Ltd. 350 Fifth Ave. – Floor 70 New York, NY 10118 RE: The tariff classification of a ski glove from China. Dear Mr. Ashear: In your letter dated April 3, 2009, you requested a classification ruling. The submitted sample will be returned. Style FT39A682 is a toddler sized lined and insulated mitten with an outershell constructed of a 100% polyester woven fabric. The glove features an inner waterproof barrier, padded internal knuckle reinforcement, an elasticized wrist, a coated fabric overlay at the center of the palm which extends to the palmside thumb, a hemmed bottom, and a hook and clasp. The mitten will be available in a different color under Style FT39A681. Noting the features of the glove, we agree that it shows a 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 rate of duty will be 2.8 percent 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