The tariff classification of gloves from China.

N162395 May 24, 2011 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6116.93.9400; 4203.29.3020 Mr. Paul Meyer Masterpiece International, Ltd. 615 N. Nash Street #300 El Segundo, CA 90245 RE: The tariff classification of gloves from China. Dear Mr. Meyer: In your letter dated April 18, 2011, you requested a tariff classification ruling. The samples submitted will be returned. Style SW7233A consists of a gauntlet style shell glove and a removable liner glove. The shell glove is a man’s lined and insulated cold weather glove with a palmside, from fingertips to wrist, composed of over 90% of goatskin leather, which overlaps four fingertips. The backside thumb which serves as a nose wipe is made of a PU suede. The remainder of the outer shell, which includes a small portion of the bottom of the palm side at the wrist, the backside, fourchettes, sidewalls and extended gauntlet cuff, is made up of a woven nylon fabric. The shell glove features an elasticized wrist, a drawstring tightener sewn into the gauntlet hem, a waterproof barrier, side seams, a hook and clasp, additional fabric sewn onto the tip of the forefinger and thumb which enables the wearer to use hand held devices, the letters “ON-TIP” printed on the backside forefinger and the “Jmi” trademark and logo located on the backside center of the gauntlet cuff. The essential character of the glove is imparted by the goatskin leather palm. The removable liner glove is constructed of a polyester fleece fabric. The glove features a sewn-on cuff, fourchettes, side seams, additional fabric sewn onto the tip of the forefinger and thumb which enables the wearer to use a hand held device, the letters “ON-TIP” printed on the backside forefinger and the “Jmi” trademark and logo located on the backside center. You state that Style SW7233A will be available in women’s and youth sizes. In your letter you assert that Style SW7233A is a ski glove. There are negative factors which preclude classification as a ski glove. The glove lacks the additional reinforcement across the back of the knuckles and external reinforcement in the thumb and palm area to meet the stress caused by flexing of the knuckles when the skier grips the ski pole, which are some of the characteristics for ski gloves in the case of Stonewall Trading Company v. United States, 64 Cust. Ct. 482, C.D. 4203 (1970). Additionally, there is no advertising or marketing material to establish any connection between the glove and the sport of skiing, and no indication that the subject glove is sold to, and used by skiers. These criteria are not prerequisites mandated of all ski gloves; rather, they provide a guideline intended to aid in determining whether certain gloves have been designed for use in skiing. These criteria are neither mandatory, nor all-inclusive, and a case by case analysis will be used by Customs in determining whether a glove's design merits classification as a ski glove under heading 4203.21, HTSUSA. The applicable subheading for Style SW7233A (Shell) will be 4203.29.3020, 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: Men’s… Lined. The duty rate will be 14% ad valorem. The applicable subheading for Style SW7233A (Removable Liner) 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 duty rate will be 18.6 percent ad valorem, We need additional information in order to issue a ruling on Styles D7149C and SW7152D. Please submit the information described below: The material stated for the shell of Style SW7152D differs from what is viewed on the glove. Please review the fiber content and identify the generic fiber breakdown of the fabric that went into the production of the glove. Also please state the name of the surface (coating) which is applied to the palm side of the glove. Please state whether the fabric on the palm side of the glove to which the surface (coating) is adhered to is knit or woven? Because there is a fabric backing on the surface (coating) to which the fabric is adhered to the glove will be classified in chapter 61 or 62. For the palm side of Style D7149C and SW7152D please provide the weight of the coating vs. the weight of the fabric in percentages. What is the gender of Style D7149C and Style SW7152D? Provide marketing, advertising, promotional and sales environment information for Style D7149C and Style SW7152D that demonstrates what the gloves are specially designed for. Include any catalogs and websites that describe how the gloves are designed to be used. If the gloves will be sold in a catalog, please provide us with a copy of that catalog or catalog mock, in which the gloves will be sold. If nothing is available for the specific gloves, please provide a catalog showing similar gloves sold in prior seasons. Provide actual retail packaging, actual hangtags, and actual labels, and any point of sale information that describes how Style D7149C and SW7152D are being marketed. Who are the customers of the gloves? Identify the stores and types of departments in which the merchandise will be sold. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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