The tariff classification of gloves from China.

N228515 August 14, 2012 CLA-2-42:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 4203.29.5000; 6216.00.5820 Mr. Paul Meyer Masterpiece International, Ltd. 615 N Nash Street El Segundo, CA 90245 RE: The tariff classification of gloves from China. Dear Mr. Meyer: In your letter dated July 25, 2012, you requested a tariff classification ruling on behalf of your client, On-Tip, LLC. The samples submitted will be returned. Style 52B6007 is a men’s lined and insulated glove constructed of 100% nylon woven material with the exception of a portion of goatskin leather on the palm extending up the thumb. The glove features fourchettes, a partially elasticized wrist, a hook and clasp and a tiny padded textile material on the tips of the forefinger and thumb, which you state allows the wearer to use touch screen electronic devices while keeping the gloves on. The essential character of the glove is imparted by the nylon woven material. Style 85B6008 is a women’s lined and insulated mitt with a complete palmside outershell from fingertips to wrist and fourchette constructed of pigskin leather. The remainder of the mitt outershell is constructed of a 100% nylon woven material. The mitt features a nose wipe, an elasticized wrist, an adjustable cuff cord, an inner waterproof barrier, a hook and clasp and a small padded textile material on the tips of the thumb and the mitt, which you state allows the wearer to use touch screen electronic devices while keeping the mitt on. The essential character of the mitt is imparted by the pigskin leather palm. You state these styles are for skiing and snowboarding; however because they are not designed for one particular sport and they are not advertised as such, we consider these styles to be multi-use cold weather gloves and mitts. The applicable subheading for style 52B6007 will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts: other: of man-made fibers: other: with fourchettes: other. The rate of duty will be 20.7 cents per kilogram plus 10.4 percent ad valorem. The applicable subheading for style 85B6008 will be 4203.29.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles of apparel and clothing accessories, of leather or of composition leather: Gloves, mittens and mitts: other: other: other: for other persons: lined. The rate of duty will be 12.6% 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, Thomas J. Russo Director National Commodity Specialist Division