The tariff classification of gloves and mittens from China.

N217820 May 24, 2012 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6216.00.4600 Ms. Sandra Kobs Kohl’s Department Stores Corporate Offices N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of gloves and mittens from China. Dear Ms. Kobs: In your letter dated May 15, 2012, you requested a tariff classification ruling. Style GTB32CW202 is a boy’s lined and insulated ski glove constructed of 100% nylon woven fabric. A PVC coated fabric overlay extends across the center of the palm and a portion of the palmside thumb. The glove features an adjustable hook and loop closure on the backside wrist, an elasticized wrist, internal knuckle reinforcement, an inner waterproof barrier, a hook and clasp, fourchettes and an extended rib knit cuff. The essential character of the glove is imparted by the nylon woven fabric. The cumulation of features shows a design for the use in the sport of skiing. Style GTB32CW203 is a boy’s lined and insulated ski mitten constructed of 100% nylon woven fabric. A PVC coated fabric overlay extends across the center of the palm and palmside thumb. The mitten features an adjustable hook and loop closure on the backside wrist, an elasticized wrist, internal knuckle reinforcement, an inner waterproof barrier, a hook and clasp and an extended rib knit cuff. The essential character of the mitten is imparted by the nylon woven fabric. The cumulation of features shows a design for the use in the sport of skiing. The applicable subheading for styles GTB32CW202 and GTB32CW203 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, Thomas J. Russo Director National Commodity Specialist Division