The tariff classification of a glove from China and Sri Lanka

N106607 June 16, 2010 CLA-2-61:OT:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6116.93.9400 Mr. Gary Schloss Tabar, Inc. 251 Greenwood Avenue Bethel, CT 06801 RE: The tariff classification of a glove from China and Sri Lanka Dear Mr. Schloss: In your letter dated May 18, 2010, you requested a tariff classification ruling. The sample submitted will be returned. Style F10M0090 “Atlas Fleece Convertible Mitten” is a half-fingered glove constructed of 100% knitted polyester fleece fabric. The glove features a sewn-on mitten style cover that can be placed over the fingers or secured with a magnetic tab when not in use. In addition, a sewn-on mitten style cover also allows the wearer’s thumb portion to be covered and secured with a magnetic tab. Additional features include an elasticized wrist, fourchettes, an elasticized bottom, a hook and clasp, sidewalls, and synthetic suede overlay which extends across a portion of the palm. You state the only change from the submitted sample style to the intended production style is that the fleece changes from a Polartec 200 fleece material to an Entershine fleece material. We find that the glove does not possess the special design features particular to the sport of mountaineering. Additionally, there is no advertising or marketing material to establish any connection between the glove and the sport of mountaineering and no indication that the subject glove is sold to, and used by climbers. We are, therefore, classifying the glove as a cold weather multi-purpose glove under 6116.93.9400, HTSUS, not as a sports glove. You assert that the glove is properly classified as 6116.10.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts. However, the essential character of the glove is imparted by the knitted synthetic fabric shell material. Knitted synthetic fabric gloves with fourchettes are provided for under 6116.93.9400, HTS. Therefore, your suggestion for classification under 6116.10.0800, HTS, is not applicable. The applicable subheading for the Style F10M0090 “Atlas Fleece Convertible Mitten” will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: With fourchettes. The rate of duty will be 18.6% 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