The tariff classification of a mitt from China.

NY K87435 July 28, 2004 CLA-2-61:RR:NC:TA:354 K87435 CATEGORY: Classification TARIFF NO.: 6116.92.6420 Ms. Marian Clare UTC Overseas, Inc. 420 Doughty Blvd. Inwood, New York 11096 RE: The tariff classification of a mitt from China. Dear Mr. Clare: In your letter received July 7, 2004, you requested a tariff classification ruling on behalf of Abe Zyman. Style GL-2000 is a fingerless mitt with an open thumb tip constructed of a jersey fabric in chief weight of cotton. The mitt is approximately 19-1/2 inches in length and is hemmed at the top and bottom. As discussed, a sample is required for review in order to rule on the sock. The sock should be directed to National Import Specialist Kenneth Reidlinger. The applicable subheading for Style GL-2000 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 fourchettes . . . 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