The tariff classification of Football Gloves from Canada

NY E85346 August 26, 1999 CLA-2-61:RR:NC:TAB:354 E85346 CATEGORY: Classification TARIFF NO.: 6116.10.0800 Mr. Chris Jones, President Entrix Sports 410 30th Avenue NW Calgary, Alberta, Canada T2M 2N4 RE: The tariff classification of Football Gloves from Canada Dear Mr. Jones: In your letter received by this office on July 29, 1999, you requested a tariff classification ruling. The submitted sample, Gription Glove, is a full fingered glove constructed with a heavily PVC coated knit fabric palm-side. The cut-and-sewn glove features a finely knit backside of nylon/spandex, a hemmed opening and on the back a one-inch wide nylon strap with sewn-on hook & loop fabric serves to secure the glove. The coated fabric palm-side material imparts the essential character and the cumulation of features show a design for use in the sport of football. The applicable subheading for the Gription Glove will be 6116.10.0800, 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, including ski and snowmobile gloves, mittens and mitts. The rate of duty will be 4.2 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 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division