The tariff classification of a glove from China.

N102217 May 13, 2010 CLA-2-61:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6116.93.9400 Mr. Gary Schloss Tabar Inc. 251 Greenwood Ave. Bethel, CT 06801 RE: The tariff classification of a glove from China. Dear Mr. Schloss: In your letter dated March 25, 2010, you requested a tariff classification ruling. The sample submitted will be returned. The submitted sample, Splash Quest Aqua Glove, is a half-fingered glove featuring a palm side constructed of 82% nylon and 18% polyurethane knit mesh fabric. The top portion of the backside of the glove is made up of a neoprene rubber sandwiched between a finely knit nylon fabric and features a small pocket on the inside which houses a battery operated Infra Red control unit enclosed in a small plastic case. The bottom portion of the backside of the glove is made up of 100% polyester knit fabric. The glove features fourchettes made up of mesh fabric, a fabric covered elasticized thumb opening and bottom, side seams, and a “Splash Quest” logo sewn onto the backside lower right bottom. You state that the primary use of the glove will be by water park guests to participate in interactive water play games; by activating a series of water effects, score points, and compete in challenges following clues and hints, as they navigate through waterslides, rivers, and wave pools. You assert that the glove is properly classified as 6216.00.4600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts: other: of man-made fibers: other gloves, mittens and mitts, all the foregoing specially designed for use in sports. However, the glove is not specially designed for use in a specific sport. The outer shell of the glove is not woven. Therefore, your assertion for classification of the glove in chapter 62 is not applicable. We would consider the item a knitted fabric glove classifiable under 6116.93.9400, HTSUS. The applicable subheading for the Splash Quest Aqua 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