The tariff classification of a glove and a mitt from the Philippines.

NY K83374 March 3, 2004 CLA-2-61:RR:NC:TA:354 K83374 CATEGORY: Classification TARIFF NO.: 6116.92.6420 Mr. Benjamin B. Park B & H Customs Services Inc. 150-40 183 Street, #224 Jamaica, New York 11413 RE: The tariff classification of a glove and a mitt from the Philippines. Dear Mr. Park: In your letter dated February 17, 2003, you requested a classification ruling on behalf of Handcraft Mfg. Corp. Two samples were provided for review. Style HW001 is a fingerless glove constructed of a knitted 95% cotton 5% spandex fabric. The glove features elasticized trim at the top and at the wrist. Style AW002 is a long mitt measuring approximately 14 inches that is constructed of a knitted 95% cotton 5% spandex fabric. The fingerless item features a thumbhole along the inner seam and a gathered elasticized outer seam. The applicable subheading for both styles will be 6116.92.6420, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of cotton: other: made from a pre-existing machine knit fabric: without fouchettes . . . jersey type, brushed or napped fabric. The duty rate will be 23.5 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