The tariff classification of auto racing gloves from Vietnam and/or other countries.

N053063 March 13, 2009 CLA-2-61:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6116.93.0800 Ms. Mika M. McLafferty Ms. Heather C. Litman Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue 25th floor New York, NY 10022-4877 RE: The tariff classification of auto racing gloves from Vietnam and/or other countries. Dear Ms. McLafferty: In your letter dated February 25, 2009, written on behalf of Alpinestars, you requested a tariff classification ruling. You have submitted three styles of gloves that you state are designed for auto racing/performance driving, styles “Tech 1Z (style #355009), “Tech 1-Race (style #355108), and “Tech 1-ZX (style #355019). All three styles are constructed of complete palmsides and backsides of knit aramid (Nomex) fabric, which you state is flame resistant and helps protect the wearer from intense heat and flame and minimizes the potential for burn injuries. All three styles feature a snug fit, elasticized wrists, pre-curved finger construction and extended gauntlet cuffs. Style Tech 1-Race features irregularly printed silicone shapes on the palmside fingers and across the middle of the palm for increased grip; style Tech 1-ZX features irregularly printed silicone shapes on the palmside fingers and across the center of the palm, and a small leather reinforcement sewn at the center of the palm, at the base of the palmside thumb, and on two palmside fingers for increased grip; style Tech 1-Z features leather reinforcements sewn across the center of the palm, and at the palmside fingers. Styles Tech 1-Z and Tech1-ZX feature Nomex hook-and-loop fasteners at the backside wrists. All three styles also feature either a Nomex or soft cotton fire retardant inner lining. You have also submitted marketing and advertising materials demonstrating that the subject gloves comply with international automobile industry standards for auto racing. All three glove styles show a design for use in the sport of car racing. The applicable subheading for the gloves will be 6116.93.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts: other: of synthetic fibers: specially designed for use in sports: ski or snowmobile gloves, mittens and mitts. The rate of duty will be 2.8% 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 Deborah Marinucci at (646) 733-3054. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division