The tariff classification of a martial arts sparring mitt fromChina.

NY 889770 September 24, 1993 CLA-2-62:S:N:N5:354 889770 CATEGORY: Classification TARIFF NO.: 6116.00.0800 Ms. Tracy Caldwell Century Incorporated 1705 National Blvd. Midwest City, OK 73110-7942 RE: The tariff classification of a martial arts sparring mitt from China. Dear Ms. Caldwell: In your letter dated August 19, 1993, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 1435, is a sparring mitt that resembles a boxing glove with some differences in materials, construction and use. The mitt is made from thick foam padding covered with compact vinyl on a knit backing. The back of the mitt provides the most protection. The unlined palm-side has five airholes on the palm and a 1 inch wide piece of internal high density foam padding that extends horizontally across the palm. The mitt features a padded wrist on the back of the hand and a elasticized wrist on the palm side. The glove is designed for use in the sport of martial arts and is principally used in both training and tournaments. The applicable subheading for style 1435 will be 6116.00.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other gloves, mittens and mitts, all the foregoing specially designed for use in sports. The rate of duty will be 5.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport