The tariff classification of a glove from China.

N087427 January 11, 2010 CLA-2-61:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6116.93.9400 Mr. Gary Benz Tabar Inc. 251 Greenwood Ave. Bethel, CT 06801 RE: The tariff classification of a glove from China. Dear Mr. Benz: In your letter dated December 8, 2009, you requested a tariff classification ruling. Style Aqua Quest is a right handed, half-fingered glove with an opening for the thumb. The palmside is constructed of a knitted 60% nylon, 30% polyester and 10% spandex mesh fabric, which continues onto the back of the glove. The top back portion of the glove is constructed of a knit 60% chloroprene rubber, 20% polyester, 18% nylon and 2% spandex fabric, while the lower back portion is a knit 82% nylon, 18% spandex fabric. The back of the glove features a sewn-in plastic case that contains a CR 2032 lithium ion battery and circuitry to create an infrared signal that will be used to trigger interactive games and features in a water theme park. Additional features include an elasticized wrist and fourchettes. The applicable subheading for Style Aqua Quest glove will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: With fourchettes. The rate of duty will be 18.6% 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 Robert Ivers at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division