The tariff classification of gloves from Sri Lanka.

N209821 April 16, 2012 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6216.00.5420 Mr. Gary Schloss Tabar, Inc. 251 Greenwood Ave. Bethel, CT 06801 RE: The tariff classification of gloves from Sri Lanka. Dear Mr. Schloss: In your letter dated March 1, 2012, you requested a tariff classification ruling on behalf of your client, 12wt LLC. The samples submitted will be returned. The submitted sample, style SUNwt, is a half-fingered glove composed of 92% polyester 8% spandex woven fabric. You state that a special treatment on the shell fabric offers SPF protection from sun exposure. The 12wt logo appears on the back of the glove. The essential character of the glove is imparted by the woven polyester fabric outer shell. The submitted sample, style WORKwt, is a half-fingered glove composed of 92% polyester 8% spandex woven fabric. You state that a special treatment on the shell fabric offers SPF protection from sun exposure. The glove features a perforated 100% polyurethane film laminate on the palm that wraps around to cover a portion of the back of the hand. You state that this laminate provides wear resistance and grip when polling a saltwater flats skiff (boat). The 12wt logo appears on the back of the glove. The essential character of the glove is imparted by the woven polyester fabric outer shell. You assert that the SUNwt and WORKwt gloves are designed and used solely for saltwater fishing and meet the criteria for gloves with a specific single sport end use. CBP considers fishing a "sport" and has recognized that certain features are indicative of a special design for fishing. These features include, but are not limited to:Waterproof barriers; Complete palmside and fingertip reinforcement; Backside textile wrist strap; A hook and clasp; Coated fabric that serves to protect hands from hooks, teeth, fins, gills, wire leaders and knives and pre-curved half-fingered at the thumb and two fingers. When determining whether gloves are specially designed for use in sports, CBP considers the connection the gloves have to an identified sporting activity, the features designed for that sporting activity, and how the gloves are marketed, advertised and sold in relation to the named sport. The marketing material found on the 12wt web site indicates that the gloves provide thermal ray protection and moisture management, features that would be useful in most outdoor activities. The fact that a glove could possibly be used in a certain sport is not enough to make it "specially designed" for a certain sport. Furthermore, a visual inspection of the subject merchandise confirms that they do not possess any of the above attributes indicative of a special design. Therefore, your assertion for classification as a glove designed for a specific single sport is not applicable. The applicable subheading for Styles SUNwt and WORKwt 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, Thomas J. Russo Director National Commodity Specialist Division