The tariff classification of gloves from China.

N117847 August 30, 2010 CLA-2-62:OT:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6116.93.9400; 6212.00.4600 Mr. Joel Schwartz Paris Asia, Ltd. 1385 Broadway 21st Floor New York, NY 10018 RE: The tariff classification of gloves from China. Dear Mr. Schwartz: In your letter dated July 29, 2010, you requested a tariff classification ruling. The submitted samples will be returned. Style 5275 is a pair of ladies lined and insulated full-fingered gloves with removable liner gloves. The shell glove is constructed of 100% polyester woven fabric. The gloves feature fourchettes, a partially elasticized wrist, a hemmed bottom, a coated fabric overlay at the center of the palm which extends to the palmside thumb, a hook and clasp, a textile wrist tightener sewn at the back of the hand, an inner waterproof barrier, padded internal knuckle reinforcement and sidewalls. The cumulation of features shows a design for use in the sport of skiing. The removable liner gloves are constructed of a polyester fleece fabric and feature fourchettes and a sewn-on fleece cuff measuring approximately 2-1/2 inches in length. You indicate in your letter that the subject removable liner gloves are ski gloves. Style 5275 consists of two different styles of gloves which are clearly suitable for use separately and classifiable individually based on their respective shell materials. We find that the gloves are made up of knitted fabric and do not possess the special design features particular to the sport of skiing. Your assertion for classification of the glove in chapter 62 is not applicable. Therefore, we are classifying the removable liner gloves as knitted cold weather multi-purpose gloves under 6116.93.9400, HTSUS, not as sports gloves. Style 5276 is a pair of ladies lined and insulated mittens constructed of 100% polyester woven fabric. The mittens feature an inner waterproof barrier, a polyester fleece fabric cuff extending from the gauntlet bottom, padded internal knuckle reinforcement, a partially elasticized wrist, a coated fabric overly at the bottom portion of the palm, which extends to the palmside thumb, a hook and clasp, and a textile wrist tightener sewn at the back of the hand. The applicable subheading for Styles 5275 (Shell Glove) and 5276 will be 6212.00.4600, 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. The applicable subheading for Style 5275 (Removable Inner Glove) 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