The tariff classification of gloves from China.

NY L85849 July 13, 2005 CLA-2-61:RR:NC:TA:354 L85849 CATEGORY: Classification TARIFF NO.: 6116.10.0800 Mr. Charles D. Ashear Paris Asia, Ltd. 350 Fifth Avenue, 70th Floor New York, New York 10118 RE: The tariff classification of gloves from China. Dear Mr. Ashear: In your letter dated June 24, 2005, you requested a tariff classification ruling. The submitted sample will be returned as per your request. Style 45002 is a men’s lined and insulated gauntlet glove with a palmside from the wrist to the upper finger area constructed of a knitted 97% polyester 3% spandex fabric with a plastic coating on the underside. A knitted fabric with a textured polyvinyl chloride coating on the outer surface comprises the fingertip inserts, a palmside thumb tip reinforcement, and a reinforcement covering the lower half of the palm. The balance of the outershell is constructed of woven fabrics. The glove features curved fingers, inner backside foam padding, a waterproof barrier, padded internal knuckle reinforcement, a partially elasticized wrist, an adjustable textile wrist strap on the backside, an adjustable gauntlet cuff secured by hook and loop fasteners, a hook and clasp, a zippered pocket at the backside knuckle area, fourchettes, and sidewalls. The cumulation of features shows a design for use in the sport of snowboarding. The essential character of the glove is imparted by the palmside knitted coated fabrics. The applicable subheading for the glove will be 6116.10.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: 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 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 Deborah Marinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division