The tariff classification of fleece gloves and mittens from China and the Philippines

NY G89245 May 24, 2001 CLA-2-61:RR:NC:TAB:354 G89245 CATEGORY: Classification TARIFF NO.: 6116.93.0800 Mr. Stephen M. Zelman Stephen M. Zelman & Associates 888 Seventh Avenue New York, NY 10106 RE: The tariff classification of fleece gloves and mittens from China and the Philippines Dear Mr. Zelman: In your letter dated April 16, 2001, on behalf of Fownes Brothers & Co., Inc. exclusively for L.L. Bean, you requested a classification ruling. Two samples were submitted. Style 37624 (also 7624) is a full fingered glove made from a polyester laminate fabric. The outer surface is fleece and the inner surface is mesh. An intermediate membrane is asserted to create a fabric that is breathable, water repellent and wind resistant. The gloves feature fourchettes, a fully elasticized wrist, a hook & clasp and capping at the wrist. A textured leather overlay extends across the palm and up the inner thumb and a second overlay extends down the side of the thumb and 2/3rds of the way up the index finger. Style 37623 (also 7623) is the mitten version of the above described sample. Noting the cumulation of features and materials used we find the gloves and mittens exhibit a design for use in the sport of cross-country skiing. The applicable subheading for the gloves 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, . . . , all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts. The rate of duty will be 3.6 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 212-637-7083. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division