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NY J86290

July 10, 2003

CLA-2-61:RR:NC:TA:354 J86290


TARIFF NO.: 6116.92.6420; 6307.90.9889

Ms. Barbara Fox
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, Virginia 23320

RE: The tariff classification of a child’s gardening set from China.

Dear Ms. Fox:

In your letter dated June 12, 2003, you requested a tariff classification ruling. The provided samples will be returned as per your request.

Item SKU-820506 is a 2-piece child’s gardening set consisting of a glove and tool pouch. The clute cut glove is constructed of a printed knitted cotton fabric which has been brushed on the underside and features a ribbed knit cuff. The woven cotton fabric pouch measures approximately 9 inches by 11-1/2 inches with two pockets and a textile strap to wrap around the waist.

As a clute cut glove made of a knitted cotton fabric that as been brushed, this item is specifically provided for under 6116.92.6420, HTS. Therefore, your assertion for classification under 6216.00.3800, HTS, is not applicable.

The pouch does not provide sufficient coverage to be considered protective apparel or an apron and is not classifiable under 6211.42.0081, HTS, as suggested in your letter.

The applicable subheading for the item SKU-820506 glove will be 6116.92.6420, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of cotton: other: made from a pre-existing machine knit fabric: without forceless . . . jersey type, brushed or napped fabric. The duty rate will be 23.6 percent ad valorem.

The applicable subheading for the item SKU-820506 pouch will be 6307.90.9889, HTS, Other made up articles, including dress patterns (con.): Other: Other: Other . . . Other: Other. The duty rate will be 7 percent ad valorem.

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 Brian Burtnik at 646-733-3054.


Robert B. Swierupski

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