The tariff classification of fingerless mitts from China.

N250296 March 11, 2014 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6116.93.8800 Ms. Tonja Davenport Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of fingerless mitts from China. Dear Ms. Davenport: In your letter dated February 6, 2014, you requested a tariff classification ruling. The samples submitted will be returned. SKU # 13706101 consists of four mesh knit mitts said to be composed of synthetic fibers. All mitts feature thumb and pinky holes. One mitt bears a glued-on felt jack o’ lantern motif. Most mitts are wrist length; however, one measures approximately 9½ inches. In the information you submitted, you mention heading 9505, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles”, as a proper heading; however, chapter 95, note 1(u) excludes gloves and mitts from this provision. The applicable subheading for SKU # 13706101 will be 6116.93.8800, HTSUS, which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The duty rate will be 18.6 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 Maribeth Dunajski at (646) 733-3045. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division