The tariff classification of gloves from Sri Lanka. Correction to Ruling Number N106748

N112415 July 9, 2010 CLA-2-62:OT:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 4203.21.8060: 6216.00.5820; 4203.29.5000; 6216.00.5420 Ms. Jeannine Greener Eddie Bauer 10401 NE 8th Street Ste 500 Bellevue, Washington 98004 RE: The tariff classification of gloves from Sri Lanka. Correction to Ruling Number N106748 Dear Ms. Greener: This replaces Ruling Number N106748, dated June 18, 2010, which contained a clerical error. In that letter, the style number was incorrectly shown as 014-2281. The correct style number, 014-2280, shown below. A complete corrected ruling follows. In your letter dated May 18, 2010, you requested a tariff classification ruling. Style 014-2279 is a lined full-fingered glove with a removable inner glove which you state is a mountaineering glove. The glove features a palm side, from fingertips to wrist, made up of goat leather which overlaps to the top portion of the backside fingers, including a complete forefinger, and an overlay of goatskin leather also covers the palm side thumb and forefinger. Goatskin leather also makes up the sidewalls and fourchettes. The backside is made up of 95% polyester and 5% spandex woven fabric. The sewn-on gauntlet cuff is made up of 100% nylon woven fabric. The glove also features a polypropylene fabric on the backside thumb which functions as a nose wipe, a drawstring tightener sewn into the gauntlet hem, the “FIRSTASCENT” trademark located on the backside left bottom, a partially elasticized wrist, an inner waterproof barrier, pre-curved fingers, a wrist security band, and a hook and clasp. The essential character of the glove is imparted by the leather palm side. The glove shows design for use in the sport of climbing. The lined and insulated removable inner glove is made up of 100% nylon woven fabric. The removable inner glove features fourchettes, sidewalls, the “FIRSTASCENT” trademark located on the backside left bottom, and a hemmed bottom. Style 014-2280 is a lined and insulated mitten with a removable inner mitten which you state is a mountaineering glove. The mitten features a complete palm side from fingertips to wrist, made of goat skin leather. Goat skin leather also makes up the sidewalls. The balance of the mitten is made up of 100% nylon woven fabric. The mitten also features an elasticized wrist, the “FIRSTASCENT” trademark located on the backside, a wrist security band, a drawstring tightener sewn into the gauntlet hem, the letters “EDDIE BAUER/WHITTAKER MOUNTAINEERING located on the lower left palm side, and a hook and clasp. The essential character of the glove is imparted by the leather palm side. We find that the mitten does not possess the special design features particular to the sport of climbing and your suggested classification under 4203.21.8060, HTS, is not applicable. We are therefore, classifying the mitten as a cold weather multi-purpose mitten under 4203.29.5000. The lined and insulated removable inner mitten features a shell made up of 100% nylon fabric. The mitten is multi-layered and also features a hemmed adjustable bottom, the “FIRSTASCENT” trademark located on the center backside, coated fabric on the palm side thumb and also on the top portion, and side seams. The applicable subheading for the Style 014-2279 (Shell Glove) will be 4203.21.8060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts, all the foregoing specially designed for use in sports. The rate of duty will be 4.9% ad valorem. The applicable subheading for Style 014-2279 (Removable Inner Glove) will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts: other: of man-made fibers: other: with fourchettes…other. The rate of duty will be 20.7 cents per kilogram plus 10.4% ad valorem. The applicable subheading for Style 014-2280 (Shell Mitten) will be 4203.29.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: other: other: other: for other persons: lined. The rate of duty will be 12.6% ad valorem. The applicable subheading for Style 014-2280 (Removable Inner Mitten) will be 6216.00.5420, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mitten and mitts: other: of man-made fibers: other: without fourchettes . . . other. The duty rate will be 20.7 cents per kilogram plus 10.4 percent 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