CLA-2-42:S:N:5:354 801406
Mr. Joseph J. Kenney
Liberty International, Inc.
150 Eastern Avenue
Chelsea, MA 02150
RE: The tariff classification of golf gloves from Indonesia.
Dear Mr. Kenney:
In your letter dated August 22, 1994 on behalf of Sport Glove
International, Inc., you requested a tariff classification ruling.
You have submitted four samples. The Ultra Soft is a full-fingered
unlined leather glove. The glove features fourchettes, a three and one half
inch vent secured by a hook and loop closure, an elasticized wrist and a ball
marker. In addition, the fingers and thumb of the glove have two rows of
perforations extending one half inch from the tip to the base of the finger.
The Ultra Duo is a full-fingered unlined glove with an entire leather
palm-side and a synthetic leather back of the hand. The glove features
fourchettes, a three and one half inch vent secured by a hook and loop
closure, an elasticized wrist and a ball marker. In addition, the fingers and
thumb of the glove have two rows of perforations extending one half inch from
the tip to the base of the finger. The essential character of the Ultra Duo
is imparted by the leather palm-side.
The Ultra Flex is a full-fingered unlined glove constructed of a nylon
knit fabric coated with polyurethane. The glove features fourchettes, a three
and one half inch vent secured by a hook and loop closure, an elasticized
wrist and a ball marker. In addition, the fingers and thumb of the glove have
two rows of perforations extending one half inch from the tip to the base of
the finger.
The Ultra Grip is a full-fingered unlined glove constructed of a nylon
knit fabric coated with polyurethane. The item has a textured criss-cross
pattern on the entire palm-side and the little finger on the back of the hand
for more gripping power in all weather conditions. The glove features
fourchettes, a three and one half inch vent secured by a hook and loop
closure, an elasticized wrist and a ball marker. In addition, the fingers and
thumb of the glove have two rows of perforations extending one half inch from
the tip to the base of the finger. The cumulation of features of all the
styles shows design for use in the sport of golf.
The applicable subheading for the Ultra Soft and Ultra Duo will be
4203.21.8030, Harmonized Tariff Schedule of the United States (HTS), which
provides for articles of apparel and clothing acessories, of leather or of
composition leather: gloves, mittens and mitts: specially designed for use in
sports: other, golf gloves. The duty rate will be 4.9 percent ad valorem.
The applicable subheading for the Ultra Grip and Ultra Flex will be
6116.10.0800, Harmonized Tariff Schedule of the United States (HTS), which
provides for gloves, mitens and mitts, knitted or crocheted: gloves, mittens
and mitts impregnated, coated or covered with plastics or rubber: other
gloves, mittens and mitss, all the foregoing specially designed for use in
sports. The duty rate will be 5.5 percent ad valorem.
Articles classifiable under subheading 4203.21.8030 and 6116.10.0800,
HTS, which are products of Indoesnia are entitled to duty free treatment under
the Generalized System of Preferences (GSP) upon compliance with all
applicable regulations.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
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