The tariff classification of gloves from China

N066681 July 24, 2009 CLA-2-62:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6216.00.4600 Mr. Doug LaJeunesse Phoenix International 1659 World Parkway Circle St. Louis, Missouri 63104 RE: The tariff classification of gloves from China Dear Mr. LaJeunesse: In your undated letter, received by this office on June 26, 2009, you requested a classification ruling. The submitted samples will be returned. Style FB3PA626 is a boys lined and insulated mitten with an outer shell constructed of 100% polyester woven fabric. A coated fabric overlay reinforces the center of the palm extending to the palmside thumb. The backside of the mitten is made of a camouflage printed fabric. The mitten also features an inner waterproof barrier, padded internal knuckle reinforcement, an elasticized wrist, a hemmed bottom, a "Thermosoft" trademark label stitched onto the side seam, and a hook and clasp. Noting the features of the mitten, we agree that it shows a design for use in the sport of skiing. Style UB3PA614 is a boys lined and insulated glove with an outer shell constructed of a 100% polyester woven fabric. The backside of the glove is made of a skeletal design screen printed fabric. The glove also 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, a "Thermosoft" trademark label stitched onto the side seam, and a hook and clasp. Noting the features of the glove, we agree that it shows a design for use in the sport of skiing. Both styles are constructed of a woven fabric with no visible coating. Therefore, your suggested classification as a coated fabric ski mitten or glove under 6216.00.0800 HTSUS is not applicable. The applicable subheading for Styles FB3PA626 and UB3PA614 will be 6216.00.4600 HTSUS, which provides for Gloves, mittens, and mitts, knitted or crocheted: other: of synthetic 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 Robert Ivers at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division