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NY L85850

July 13, 2005

CLA-2-62:RR:NC:TA:354 L85850


TARIFF NO.: 6216.00.4600

Mr. Charles D. Ashear
Paris Asia, Ltd.
350 Fifth Avenue, 70th Floor
New York, New York 10118

RE: The tariff classification of gloves from China.

Dear Mr. Ashear:

In your letter dated June 24, 2005, you requested a tariff classification ruling. The submitted sample will be returned as per your request.

Style AW45M518 is boy’s lined and heavily insulated gauntlet glove with a 97% polyester 3% spandex knitted fabric covering the palmside thumb and three-quarters of the palmside fingers extending down to the wrist. A knitted fabric with a textured polyvinyl chloride coating on the outer surface comprises the fingertips, a palmside thumb tip reinforcement, and an overlay at the base of the palmside fingers extending to the wrist. The forefinger sidewall is made of a polyester fleece fabric. The balance of the outershell including the complete backside, gauntlet cuff and cuff extension, fourchettes, and the remaining sidewall are constructed of woven man-made fabrics. The glove features inner backside foam padding, a waterproof barrier, padded internal knuckle reinforcement, two padded knuckle protectors sewn across the backside, a partially elasticized wrist, an adjustable textile wrist strap on the backside, a hook and clasp, and a removable carabiner. The cumulation of features shows a design for use in the sport of snowboarding. The essential character of the glove is imparted by the woven man-made fabrics of the outershell classifiable under 6216.00.4600, HTS. Therefore, your assertion for classification as a coated knit fabric sports glove is not applicable.

The applicable subheading for the glove will be 6216.00.4600, Harmonized Tariff Schedule of the United States (HTS), 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, including ski and snowmobile gloves, mittens and mitts. The rate of duty will be 2.8 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 Deborah Marinucci at 646-733-3054.


Robert B. Swierupski

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