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NY M83207

June 6, 2006

CLA-2-42:RR:NC:TA:354 M83207


TARIFF NO.: 4203.21.8060; 4203.29.1500; 6116.93.9400

Ms. Evelyn Appel-Schaefer
James J. Boyle & Co.
7505 N.E. Ambassador Place, #B
Portland, OR 97220

RE: The tariff classification of gloves from China.

Dear Ms. Appel-Schaefer :

In your letter dated May 5, 2006, you requested a tariff classification ruling on behalf of Sojitz Corporation of America for importation by Cloudveil Mountain Works. We are retaining the gloves for our files.

Three samples were provided for review. Style 8050 is a lined and heavily insulated gauntlet styled mitten with a complete palmside from fingertips to wrist made of a cowhide leather. The upper backside and sidewalls are made of a woven nylon fabric. The balance of the backside shell and the gauntlet cuff are made of a ripstop nylon fabric. The backside thumb which serves as a nose wipe is made of a coated fabric. An inner fleece cuff is sewn into the gauntlet. Additional features include internal finger dividers, a pre-curved finger area, an elasticized wrist, a hook and clasp, a drawstring tightener sewn into the gauntlet hem, and removable glove leashes. The essential character of the mitten is imparted by the leather palmside. The mitten shows design for use in the sport of snowboarding classifiable under 4203.21.8060, HTSUS. Therefore, your assertions for classification under 4203.21.6000, HTSUS, or 6216.00.4600, HTSUS, are not applicable.

Style 8005 is a glove with a palmside, fourchettes, and cuff made of a stretch man-made knitted fabric with a brushed underside. The backside of the glove is made of man-made fleece Windstopper fabric. A leather overlay is found at the center of the palm extending to the thumb, forefinger, and to the outer hand edge below the pinky. A second leather overlay is found at the thumb/forefinger crotch. You assert classification as a cross-country ski glove. However, the palmside material is of the type commonly associated with work gloves. In the provided dealer workbook pages, Style 8005 is referred to as a glove that “cuts the chill for everything from lazy Nordic tours and alpine approaches to just loading skis in the rack”. Also, the palm material is advertised as one that “provides full dexterity for tinkering with gear” and “keeps a grip on a pole, a shovel or the wheel”. Additionally, the glove lacks a hook and clasp, which is a ski glove requirement. For the reasons stated, we would consider style 8005 to be a knitted man-made fiber multi-purpose cold weather glove classifiable under 6116.93.9400, HTSUS.

Style 8150 is a lined glove with cowhide leather comprising the complete palmside from the fingertips to slightly below the wrist, the fourchettes, backside fingertips, the lower backside extending to the hemmed cuff, forefinger sidewall, and the inner edge of the backside thumb. The balance of the backside thumb which serves as a nose wipe is made of a coated fabric. The balance of the outershell is made of a woven fabric with a coated underside. Additional features include an elasticized wrist, backside insulation, and a hook and clasp. You assert classification as a cross-country ski glove or a ski glove in your submission. In the provided dealer workbook pages, Style 8150 is referred to as “A high volume of leather real estate makes this the workers glove of choice”. We find that the glove does not possess the special design features particular to the sports of cross-country skiing or downhill skiing. We are, therefore, classifying the glove as a cold weather multi-purpose glove under 4203.29.1500, HTSUS, not as a sports glove.

The applicable subheading for Style 8050 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: Specially designed for use in sports: Other . . . Other. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for Style 8005 will be 6116.93.9400, 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.

The applicable subheading for Style 8150 will be 4203.29.1500, HTSUS, which provides for Articles of apparel and clothing accessories, of leather or of composition leather: Gloves, mittens and mitts: Other: Gloves of horsehide or cowhide (except calfskin) leather: Other: With fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers. The rate of duty will be 14 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/.

Style 8005 falls within textile category designation 631. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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