The tariff classification of gloves from China and Vietnam.

NY K87368 July 29, 2004 CLA-2-62:RR:NC:TAB:354 K87368 CATEGORY: Classification TARIFF NO: 4203.21.8060; 6216.00.4600 Mr. Joshua Noble Bogner of America 172 Bogner Drive Newport, VT 05855 RE: The tariff classification of gloves from China and Vietnam. Dear Mr. Noble: In correspondence of June 10, 2004, a request for a correction and review of New York ruling K85841 was made. In our ruling style 24 87 117 should have been identified as style 24 80 117. Upon further examination we agree that styles 23 88 144 and 24 83 175 each exhibit a cumulation of features that show a design for use in the sport of skiing. The provided samples will be returned as per your request. A corrected ruling letter follows. Style 24 80 117 is a glove with a complete palm side constructed of leather. The backside of the glove is made of a three-ply fabric consisting of foam sandwiched between two knitted fabrics. The glove features a leather overlay at the outer edge of the palm side thumb, a heavily elasticized palm side wrist tightener which is secured with hook and loop fasteners, knitted fabric fourchettes, and a hook and clasp. The cumulation of features on this lightweight glove show a design for use in the sport of downhill ski racing. Style 23 88 144 is a lined and insulated glove with palm side fingers and a portion of the middle palm side consisting of a polyurethane coated fabric. The balance of the glove constructed of a woven nylon fabric. The glove features an elasticized wrist, fourchettes, sidewalls, a hook and clasp, and a hemmed cuff. The cumulation of features on this glove show a design for use in the sport of downhill ski racing. Style 24 83 175 is a lined and insulated glove with palm side fingers constructed of leather. The balance of the glove constructed of a woven man-made fabric. The glove features a leather overlay at the center of the palm, a slanted pleat design down the backside, an elasticized wrist, fourchettes, a hook and clasp, and a zipper at the side of the hemmed gauntlet cuff. The cumulation of features on this lightweight glove show a design for use in the sport of downhill ski racing. The applicable subheading for style 24 80 117 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. The applicable subheading for styles 23 88 144 and 24 83 175 will be 6216.00.4600, HTS, which provides for Gloves, mittens and mitts: other: of man-made fibers: 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 2.8 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