The tariff classification of mittens from China.

N246523 October 18, 2013 CLA-2-62 OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6216.00.5420 Ms. Cristina Stemley Eddie Bauer 10401 NE 8th Street Suite 500 Bellevue, WA 98004 RE: The tariff classification of mittens from China. Dear Ms. Stemley: In your letter dated September 18, 2013, you requested a tariff classification ruling. Item 016-7467, design reference 74331438, is a lined and insulated woman’s mitten constructed of 100% polyester woven fabric. The mitten features duck down insulation in a pocket insert on the back side, an elasticized wrist, a hook and clasp, a faux fur trim on the cuff and some small silicone dots on the palm. The silicone dots are not significant or substantial enough to make this a coated glove. The essential character of the glove is imparted by the polyester woven fabric outer shell. The sample will be returned to you as requested. The applicable subheading for item 016-7467 will be 6216.00.5420, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Gloves, mitten and mitts: other: of man-made fibers: other: without fourchettes: other.” The rate of duty will be 20.7 cents per kilogram plus 10.4 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 Kim Praino at (646) 733-3053. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division