CLA-2-42:RR:NC:TA:354 D87417
Mr. Bill Burgess
Prorace Products
3783 Duke Avenue #101
Clovis, California 93612
RE: The tariff classification of gloves from China.
Dear Mr. Burgess:
In your letter dated January 22, 1999, you requested a tariff classification ruling.
Two glove samples were provided for review. Style 835 is a gauntlet styled glove with a complete palmside from fingertips to the gauntlet hem made of cowhide leather. A heat retardant knitted aramid (Nomex) fabric comprises the backside outershell of the glove, as well as the glove lining. The glove features a backside textile wrist strap which tightens by means of a hook and loop fabric closure and a printed “ProRace” label centered on the backside gauntlet open cuff. The essential character of the glove is imparted by the leather palmside material.
Style 800 is glove with a palmside from fingertips to wrist constructed of cowhide leather. A heat retardant knitted aramid (Nomex) fabric comprises the complete backside of the glove, the palmside 4 inch open gauntlet, and the lining. The glove features a backside textile wrist strap which tightens by means of a hook and loop fabric closure and a printed “ProRace” label centered on the backside gauntlet open cuff. The essential character of the glove is imparted by the leather palmside material.
Both gloves show a design for use in the sport of race car driving.
The applicable subheading for both gloves 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
. . . other. The rate of duty is 4.9 percent ad valorem.
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 Brian Burtnik at 212-637-7083.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division