CLA-2:CO:R:C:G 083656 SR
Mr. Bruce Weinberg
Swany, USA Corporation
350 Fifth Avenue,
Suite 1221
New York, N.Y. 10118
RE: Classification of gloves
Dear Mr. Weinberg:
This is in reference to your letter dated February 6, 1989,
requesting the tariff classification of a pigsuede glove under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A sample produced in Japan was submitted.
FACTS:
The merchandise at issue is a glove. The palm side of the
glove is constructed of pigsuede leather. The back of the glove
is made of a man-made fabric. The glove has a foam cotton
lining.
ISSUE:
What is the classification of a pigsuede 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 textile material. Under GRI 3
(b) the material that imparts the essential character of the
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glove must 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