CLA-2-42:S:N:N5:354 803889
Mr. Charles Spoto
Fritz Companies, Inc.
150-20 132nd Avenue
Jamaica, NY 11430
RE: The tariff classification of leather snowmobile and
bicycle racing gloves from Pakistan.
Dear Mr. Spoto:
In your letter dated November 3, 1994, on behalf of Vanguard
Leather of America, Inc., you requested a tariff classification
ruling.
You have submitted three samples. Style VCM2, is a leather
glove with additional bulk for warmth and an extended gauntlet
that extends approximately half-way up the forearm. The entire
length of the back of the hand from the fingertips to the wrist
also has a layer of a well-known insulating material. The flared
gauntlet has a closed vent secured by a zipper. The glove also
features fourchettes, leather overlay reinforcement on the palm
and thumb, a partially elasticized wrist and a hook and a clasp.
Style VGL120, is a leather glove with additional bulk for
warmth and an extended gauntlet. The entire length of the back
of the hand from the fingertips to the wrist also has a layer of
a well-known insulating material. The flared gauntlet is secured
by a hook and loop closure. The glove also features fourchettes,
leather overlay reinforcement on the palm and thumb, a pocket
integrated into the top portion of the gauntlet with a zippered
opening that contains a waterproof, mitten-like cover, a
partially elasticized wrist and a hook and a clasp. Previous
rulings have classified gloves of this type as snowmobile gloves.
You state that these gloves are designed for use in the sport of
snowmobiling.
Style VGL10 is a half-fingered leather glove with a padded
leather reinforced palm and thumb. The center cut-a-way vent is
secured by a hook and loop fastener. The glove shows design for
use in the sport of bicycle racing.
The applicable subheading for styles VCM2 and VGL120, will
be 4203.21.6000, 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: ski or
snowmobile gloves, mittens and mitts. The rate of duty will be
5.5 percent ad valorem.
The applicable subheading for style VGL10 will be
4203.21.8060, 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 will be 4.9 percent ad valorem.
Articles classifiable under subheading 4203.21.6000 and
4203.21.8060, which are products of Pakistan 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