The tariff classification of a sanding mitt from France

N020542 December 13, 2007 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Scott Hoffman Trans American, CHB 2775 Broadway Buffalo, NY 14227 RE: The tariff classification of a sanding mitt from France Dear Mr. Hoffman: In your letter dated Nov. 30, 2007, you requested a tariff classification ruling on behalf of your client Saint-Gobain Abrasives Canada, of Plattsville, Ontario. You submitted a sample of the “Norton 3X Sanding Glove.” It is designed to fit over the user’s hand, although it has no separate fingers; there are seams creating slots for the thumb and the pinky, which allows it to be worn on either hand. The mitt is worn instead of using a sanding block, providing a flexible sanding tool. The face of the mitt is the “hook” portion of hook-and-loop fastener fabric; the corresponding abrasive fabric pads attach with the “loop” portion. The back of the mitt is made of open-work warp knit fabric. The mitt tightens around the wrist with an adjustable webbed strap. The abrasive fabric pads are not imported with the mitt and their classification will not be addressed in this ruling. As imported, the mitt is a textile article for tariff purposes. The sample which you submitted was examined and disposed of. The applicable subheading for the Norton 3X Sanding Glove 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