The tariff classification of textile and leather gloves from Sri Lanka, Thailand, or China

PD C89842 August 5, 1998 CLA-2-42:S:N:N:REH:HO6 C89842 CATEGORY: Classification TARIFF NO.: 4203.21.8060; 6216.00.4600 Tabar, Inc. 58 Pine Street New Canaan, CT 06840 Attention: Gary Schloss RE: The tariff classification of textile and leather gloves from Sri Lanka, Thailand, or China Dear Mr. Schloss: In your letter dated July 1, 1998, you requested a tariff classification ruling. You provided samples of style #'s 2270 and 1700 for our examination. They are both identified as "winter sports gloves," but are best described separately as follows: Style #2270,"Insulated Expedition Overmitten" - The outer shell is made from several durable variations of woven man-made fabric which have been treated for water resistance. There are fabric-backed textured polyurathane grip reinforcement patches over the palm and inside of the thumb, and a layer of high-loft fiberfill insulation over a napped man-made lining. Other features include a hook and clasp, elasticized wrist, and an extended gauntlet incorporating a textile cord leash and quick release adjustable perimeter tightener device. You state that the mitten is designed for use in "High Altitude Mountaineering and extreme cold weather sports." Style #1700 "Insulated Winter Sports Glove" - The shell is made from woven man-made fabric treated for water resistance and has a full sheepskin leather palm tanned using a process designed to leave the hide "both waterproof and breathable." There is a waterproof insert and a layer of man-made fiberfill insulation over a napped man-made lining. Other features include a hook and clasp, elasticized wrist, and an extended gauntlet incorporating a textile cord leash and quick release adjustable perimeter tightener device. The essential character is imparted by the leather palm. The applicable subheading for the style # 2270, mitten, will be 6216.00.4600, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts: Other: Of man-made fibers: Other gloves, mittens or 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. The applicable subheading for the style # 1700, glove, will be 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 will be 4.9 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, Timothy G. Moran Service Port Director, St. Albans, VT.