The tariff classification of a mitten from China.

NY J83997 May 16, 2003 CLA-2-62:RR:NC:TA:354 J83997 CATEGORY: Classification TARIFF NO.: 6216.00.0800 Mr. Charles D. Ashear Paris Asia, Ltd. 350 Fifth Avenue, 70th Floor New York, New York 10118 RE: The tariff classification of a mitten from China. Dear Mr. Ashear: In your letter dated May 5, 2003, you requested a tariff classification ruling. The provided sample will be returned as per your request. Style 9602016 is a lined and insulated girls’ mitten with an outershell constructed of a woven 65% polyester 35% nylon fabric with an inner foam coating. The mitten features a vinyl coated fabric palm patch which extends across the thumb, inner foam padding on the backside, an elasticized wrist, a hook and clasp, padded internal knuckle reinforcement, a printed heart design at the backside knuckle area and a ribbed knit cuff. The cumulation of features on the mitten shows a design for use in the sport of skiing. The essential character is imparted by the outershell coated woven fabric material. The applicable subheading for style 9602016 will be 6216.00.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts: 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 duty rate will be 1.3 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 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division