CLA-2-42:S:N:N3H:354 858117
Mr. Gary Hanson
Thunderwear
930-E Calle Negocio
San Clemente, CA 92672
RE: The tariff classification of leather jet ski gloves from
Korea.
Dear Mr. Hanson:
In your letter dated November 14, 1990, you requested a
tariff classification ruling.
Your submitted samples, styles T-670A and T670-B are jet ski
gloves with a leather palm and palm-side of the thumb. The back
of the hand is made of neoprene laminated on both sides with a
man-made knit fabric. The gloves feature a mid-cuff, side vent
and a 2 inch strap that is fastened by a hook and a loop closure.
Additionally, they also feature a leather palm, index finger and
inside of the thumb reinforcement in the areas that grip the
handles of the watercraft. Style T670-A is a full-fingered
glove, while, style T670-B is a half-fingered glove. Both styles
show design for use in the sport of jet skiing. The essential
character is imparted by the leather palm and thumb.
The applicable subheading for styles T670-A and T670-B will
be 4203.21.8060, Harmonized Tariff Schedule of the United States
(HTS), 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.
The rate of duty will be 4.9 percent ad valorem.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport