The tariff classification of ski gloves from Taiwan

NY C88937 June 25, 1998 CLA-2-61:RR:NC:TA:354 C88937 CATEGORY: Classification TARIFF NO.: 6116.93.0800 Ms. Barbara Balk Edward M. Jones & Co. P.O. Box 68575 Seattle, Washington 98188 RE: The tariff classification of ski gloves from Taiwan Dear Ms. Balk: In your letter dated June 11, 1998, you requested a tariff classification ruling, on behalf of Outdoor Products Inc. The provided samples will be returned as per your request. Three samples of ski gloves were submitted for review. Style SM2043 is a lined and insulated gauntlet style glove constructed of a knitted fleece polyester outershell with a PVC coated textile palm patch which extends across the thumb. The glove features an internal padded vinyl covered textile reinforcement across the back of the knuckles, an inner waterproof barrier covering the complete upper part of the glove down to the wrist, inner foam covering the knuckles down to the cuff on the backside of the glove, pre-curved finger construction, an adjustable gauntlet drawstring closure, an elasticized wrist, fourchettes, sidewalls and a hook and clasp. The essential character of the glove is imparted by the outershell material. Style A02954 is a lined and insulated glove constructed of a knitted fleece polyester outershell with a PVC coated textile palm patch which extends across the thumb. The glove features an internal padded vinyl covered textile reinforcement across the back of the knuckles, a waterproof barrier, inner foam covering the knuckles down to the cuff on the backside of the glove, pre- curved finger construction, an partially elasticized wrist, an adjustable textile strap on the back of the wrist, fourchettes, sidewalls, a hook and clasp and an flared cuff with coated fabric trim. The essential character of the glove is imparted by the outershell material. Style SL2407 is a lined and insulated glove constructed of a knitted fleece polyester outershell with a PVC coated textile palm patch which extends across the thumb. The glove features an internal padded vinyl covered textile reinforcement across the back of the knuckles, a waterproof barrier, inner foam covering the knuckles down to the cuff on the backside of the glove, pre- curved finger construction, an elasticized wrist, fourchettes, sidewalls, a hook and clasp and an flared cuff with coated fabric trim. The essential character of the glove is imparted by the outershell material. The cumulation of features on all styles show a design for use in the sport of skiing. The applicable subheading for all styles will be 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 will be 4.4 percent ad valorem. 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 Brian Burtnik at 212-466-5880. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division