The tariff classification of gloves and mittens from China

N260835 February 3, 2015 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6216.00.5420 Mr. Steve Baillie Arc’teryx Equipment #110-2220 Dollarton Highway North Vancouver, BC Canada V7H 1A8 RE: The tariff classification of gloves and mittens from China Dear Mr. Baillie: In your letter dated January 9, 2015, you requested a tariff classification ruling. The samples submitted will be returned. The sample submitted style 17285, “Atom Glove Liner” is marketed as an insulated liner glove with grip control. You state that these gloves can be used alone or under a shell glove as a liner. It is constructed from 100% nylon woven fabric. You state it has a water resistant coating; however, it is not visible to the naked eye. The glove features a coating of designs on the upper fingers and thumb, a polyester lining, nylon cuffs and pre-curved fingers. You also state the glove features three types of insulation. The sample submitted, style 17286, “Atom Mitten Liner” is the mitten version of the above. The applicable subheading for styles 17285 and 17286 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. You assert that both styles should be classified as a sports glove and mitten under 6216.00.4600, HTSUS; however, we disagree.  When determining whether gloves are specially designed for use in sports, CBP considers the connection the gloves have to an identified sporting activity, the features designed for that sporting activity, and how the gloves are marketed, advertised and sold in relation to the named sport.   These two styles have not been designed for use in one particular sport. We consider them to be multi-use cold weather gloves and mittens. 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/. We are returning your request for a ruling, and any related samples, exhibits, etc on styles you state are ski gloves, styles 16170 and 16172. The classification of the merchandise which is the subject of your request involves an issue currently in Headquarters. As such, CBP will not issue a classification ruling with regard to your merchandise at this time. If you wish, you may resubmit your request for a prospective ruling after the issue has been resolved. 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 K. Lenore Ort at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division