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NY M85514

August 23, 2006

CLA-2-61:RR:NC:TAB M85514


TARIFF NO.: 6116.93.8800

Mr. Robert Stack
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of string knit gloves from China.

Dear Mr. Stack:

In your letter dated July 27, 2006, written on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling.

The submitted sample, style PP #1039617 “Getting Warmer Gloves,” consists of a pair of women’s 100% acrylic string-knit gloves with detachable, button-on cuffs that measure approximately ten inches in length. The detachable cuffs are of the same color and construction as the gloves.

In several rulings, Customs has classified detachable accessories as a composite article classified with the garment because the article serves as a decorative accessory to the garment. In this case, we have two components (the glove and it’s detachable cuff) classifiable in different headings. Although they are separable components, the components are, as per the EN to GRI 3(b): Adapted to one another – the cuffs are adapted to fit the buttons on the gloves and the buttons are positioned and sized to fit the holes on the detachable cuffs; Mutually complementary – the components are designed to be worn together and the colors are complementary in color and type of fabric Together they form a whole which would not be offered for sale separately

Therefore, the gloves with detachable cuffs are classified together under the provision for gloves in heading 6116, HTSUS.

The applicable subheading for style #1039617 “Getting Warmer Gloves” will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts, knitted or crocheted, other, of synthetic fibers, other, other, without fourchettes. The rate of duty will be 18.6% 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 Deborah Marinucci at 646-733-3054.


Robert B. Swierupski

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