The tariff classification of horseback riding glovesand mittens from China

PD C83535 January 28, 1998 CLA-2-61-CL:PD:FO:CBII:HO2 CATEGORY: Classification TARIFF NO.: 4203.21.8060 and 6116.93.0800 Mr. Mike Stewart World Commerce Services 830 Dillon Drive Wood Dale, IL 60191 RE: The tariff classification of horseback riding gloves and mittens from China Dear Mr. Stewart: In your letter of November 7, 1997, you requested a tariff classification ruling on behalf of your client, Martin Imports of Libertyville, Illinois. You have submitted samples of a riding mitten, Style No. 16-5154, and a riding glove, Style No. 16-5140. Style No. 16-5154 is a lined, insulated mitten with a woven textile (nylon) back and a palm of pig suede. It has a knit lining of 100% polyester, and a filling which is also 100% polyester. There is a leather palm patch reinforcement which extends across the thumb; an additional leather reinforcement is between the little finger and the portion of the glove covering the other three fingers (in addition to a separate section for the thumb, this mitten also has a separate section for the little finger). The mitten has an elasticized wrist, and a knit cuff. This mitten is intended to be used for cold weather horseback riding. The second style, No. 16-5140, is an unlined knit glove which is 100% polyester. It has an elasticized wrist. It also has several reinforcements made of a knit fabric coated with rubber. The reinforcements are: a palm patch which extends across the thumb; a patch on the outside of the index finger; and a patch between the little finger and the ring finger. The applicable subheading for Style No. 16-5154 is 4203.21.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: specially designed for use in sports: other...other. The rate of duty for this provision is 4.9%. The applicable subheading for Style No. 16-5140 is 6116.93.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts. The rate of duty for this provision is 4.4%. 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. Sincerely, John M. Regan Service Port Director Cleveland, Ohio