The tariff classification of a "Baseball Glove Forming Kit" from China

N013294 July 2, 2007 CLA-2-63:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 William F. Crockett Mizuno USA 1 Jack Curran Way Norcross, GA 30071 RE: The tariff classification of a “Baseball Glove Forming Kit” from China Dear Mr. Crockett: In your letter dated June 20, 2007, you requested a tariff classification ruling. You submitted a sample that you call a Baseball Glove Forming Kit. It is designed to shape a baseball glove. It consists of three components. One is a flexible and stretchable strap measuring approximately 19” long and 4½” wide, that you state is composed of neoprene. Based on our examination, it appears that this knit fabric consists of neoprene filaments running lengthwise, sandwiched by man-made textile fiber knit fabric on the top and bottom surfaces. This construction is a textile fabric for tariff purposes. At each end of the strap is a hook-and-loop fastener strip. The second component is a “finger forming kit,” composed of three pieces of hard foam, each approximately 4” long x 3/4" wide x 3/4" across, tapered like a finger. They are joined at the base by a piece of plastic sheeting (imitation leather) with a fabric backing. This piece maintains the shape of the glove’s fingers. These two pieces are packaged inside an egg-shaped plastic case that, when empty, is placed in the pocket of the glove. The strap is then wrapped around the glove, fastened with the hook-and-loop fasteners. The purpose is to shape the baseball or softball glove. The three components comprise a set for tariff purposes. The essential character of the set is imparted by the textile fabric strap. The applicable subheading for the Baseball Glove Forming Kit will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division