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NY N003925

December 29, 2006



TARIFF NO.: 4203.29.5000

Ms. Lori J.P. Boullet
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229

RE: The tariff classification of gloves from Indonesia.

Dear Ms. Boullet:

In your letter dated November 27, 2006, you requested a classification ruling.

You have submitted a sample of a pair of what you state are unisex lightweight downhill ski gloves, style #SU9194, called “Titanium Ice Axe Glove.” You state that the majority of the palm side is made up of goatskin leather, with a knit fabric that has been visibly coated on the underside making up the palmside thumb and thumb sidewall. A textured PU coated fabric is featured on the thumb tip and overwraps the fingertips. The backside of the glove features coated knit fabric inserts on either side of the hand, extending along a portion of the backside of the index and pinky fingers. The remainder of the backside is made up of a coated woven nylon material. The glove also features woven nylon fourchettes and sidewalls, 100% polyester ribbed knit cuffs with an adjustable hook and loop closure, an inner liner made of 100% polyester knit, an inner waterproof barrier, and a hook and clasp to connect the gloves together. The Columbia logo is embroidered on the backside of one glove with an additional Titanium logo on the cuff, and another Titanium logo is embroidered across the back of the other glove. The essential character of this glove is imparted by the goatskin leather palmside material.

Although you indicate that this glove will be used for the purpose of downhill skiing, we find that the glove does not possess the special design features particular to the sport of skiing. Therefore, we are classifying this glove as a cold weather multi-purpose glove under 4203.29.5000, HTSUS, not as a sports glove.

The applicable subheading for the “Titanium Ice Axe Glove” will be 4203.29.5000, 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, other: other: other: for other persons: lined. The duty rate will be 12.6% 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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