The tariff classification of gloves from China.

N091616 February 12, 2010 CLA-2-62:OT:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6216.00.4600 Mr. S. Richard Shostak 865 South Figueroa Street Suite 1388 Los Angeles, CA 90017 RE: The tariff classification of gloves from China. Dear Mr. S. Richard Shostak: In your letter dated January 19, you requested a tariff classification ruling. The samples submitted will be returned. The “Angler” is a man’s glove with exposed fingertips and thumb, which is constructed with a palm side (below the fingertips to wrist) of synthetic leather material. The backside of the glove, as well as the sewn-on cuff is constructed of a knit polyester fabric. The glove features a coated fabric overlay at the center of the palm, fourchettes made up of synthetic leather material, a side seam, synthetic leather material at the top portion of the backside fingers and thumb, and capping along the bottom. In addition, there is a knitted fabric at the lower portion of the middle, ring and little finger that provides more surface area for a better grip on the fishing pole. The “Buff” trademark is located at both the lower bottom palmside and backside of the glove. You state that the gloves are specially designed to be used in traditional tackle fishing, as well as in fly fishing and other sport fishing. The “Fighting Work Glove” is a man’s glove which is constructed with a palm side of synthetic leather material and features a full-finger design on the ring and little finger. The backside of the glove is constructed of a knit polyester fabric. The thumb, index and middle digit have exposed fingertips. The glove features additional reinforcement on the palm side, thumb/forefinger crotch, at center of palm, base of the fingers and the palm side middle, ring and little finger. Additional features include an elasticized wrist and side vented cuff which is secured by a hook and loop wrist fastener with the “Buff” trademark, capping along the bottom, fourchettes made up of synthetic leather material, and the “Buff” trademark located on the lower bottom palmside of the glove. You state that the gloves are specially designed to accommodate all types of fishing. You asserted classification as knit fabric gloves under 6116.93.0800, Harmonized Tariff Schedule of the United States (HTS). However, the essential character of the “Angler” and “Fighting Work Glove” is imparted by the synthetic leather palm material, classifiable under 6216.00.4600, HTS. The applicable subheading for both “Angler” and “Fighting Work” Fishing Gloves 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 Robert Ivers at (646) 733-3054. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division