CLA-2:CO:R:C:G 083537 SR
Mr. James S. Ju
Yie & Co., Inc.
29 West 30th Street
Suite 901
New York, N.Y. 10001
RE: Classification of golf gloves
Dear Mr. Ju:
This is in reference to your letter dated January 4, 1989,
requesting the tariff classification of a golf glove under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A sample from Korea was submitted.
FACTS:
The merchandise at issue is a golf glove. The palm side of
the glove is of leather. The back of the glove is made of
stretchy nylon with small holes throughout for aeration. The
fourchettes are made of stretchy nylon as well. The glove has a
deep vent on the back which can be opened or closed by means of a
leather patch on a velcro closure. The velcro is connected to
the side seam by an elastic band.
ISSUE:
What is the classification of a golf glove under the HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI), taken in order. The glove
at issue is made up of leather and nylon. Under GRI 3 (b) the
material that imparts the essential character of the glove must
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be determined. The glove is worn when playing golf to provide
the player with a better grip on the golf club. It is the
leather palm of the glove that fulfills that role. The nylon
back of the glove merely keeps the golfer's hand cooler when
wearing the leather grip. It is the leather palm that imparts
the essential character of the glove.
Subheading 4203.21.80, HTSUSA, provides for articles of
apparel of leather, gloves, specially designed for use in sports,
other. Subheading 6216.00.38, HTSUSA, provides for other textile
gloves, not knitted or crocheted. Because the essential
character of the gloves at issue is imparted by the leather. GRI
3(b) requires that the gloves be classified under subheading
4203.21.80, HTSUSA.
HOLDING:
The merchandise at issue is classifiable under subheading
4203.21.8030, HTSUSA, as leather gloves specially designed for
use in sports, other, golf gloves. The rate of duty is 4.9
percent per dozen. This merchandise is not subject to visa
requirements or quota.
Sincerely,
John Durant, Director
Commercial Rulings Division