The tariff classification of a textile cross country ski glove from Sri Lanka.

NY 896101 April 19, 1994 CLA-2-61:S:N:N5:354 896101 CATEGORY: Classification TARIFF NO.: 6116.93.0800 Mr. Hugh Walton DashAmerica Inc. 2300 Central Avenue, Suite G Boulder, Colorado 80301 RE: The tariff classification of a textile cross country ski glove from Sri Lanka. Dear Mr. Walton: In your letter dated March 19, 1994, you requested a tariff classification ruling. Your submitted sample, style 8708, has a knit polyester fleece shell. The glove has overlaid textured leather reinforcement on the thumb, palm and fingers. This lightweight, lightly lined glove features a windproof breathable membrane, a hook and clasp and a partially elasticized wrist with a one inch wide strap that adjusts through a D-ring and is secured by a hook and loop closure. The essential character of this glove is imparted by the textile shell. Our Headquarters' office has previously ruled that gloves designed for use in cross-country skiing have the following characteristics: 1. Lightweight; 2. Back of the hand made of breathable material with or without perforations; 3. Wrist tightener to hold the glove firmly around the wrist and to prevent snow from entering; 4. Reinforcement on palm and along the thumb or reinforcement along the seam of the index finger and thumb to protect against the stress caused by the pole. Since your glove is similar in all material respects to the glove ruled on, it is properly classifiable as a cross-country ski glove. The applicable subheading for the cross-country glove will be 6116.93.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts: other: of synthetic fibers: specially designed for use in sports: ski or snowmobile gloves, mittens and mitts. The rate of duty will be 5.5 percent ad valorem. Articles classifiable under subheading 6116.93.0800, which are products of Sri Lanka are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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