CLA-2-42;62:S:N:N3H:354 850231
Mr. Hal Hammen
Gloves, Division of UIDC Corporation
1101 Business Parkway South
Westminster, MD 21157
RE: The tariff classification of bicycle and water ski gloves
from China or Thailand.
Dear Mr Hammen:
In your letter dated March 6, 1990, you requested a tariff
classification ruling.
Your first submitted sample, style B-1, is a half-finger
glove with a leather palm and padded leather palm and thumb
reinforcement. The bottom part of the back of the hand is
cotton terry with fourchettes of man-made fiber. The top portion
of the back of the hand is made of nylon mesh and a cotton
stretch cuff secures the glove to the rider's hand. This glove
shows design for the sport of bicycle riding. The essential
character is imparted by the leather palm and thumb.
The second submitted sample, style W-1, is a half-finger
water ski glove where the palm, the thumb and fingers on the palm
side and the fingers on the back of the hand are made of amara.
The back of the hand and thumb are made of a nylon stretch
fabric. The glove has a 4" side vent with a hook and loop
closure and the wrist has a 1" strap that is fastened with hook
and loop closure. The essential character of the water ski glove
is imparted by the amara palm.
The applicable subheading for the bicycle glove, style B-1,
will be 4203.21.6080, 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 will be 4.9 percent ad valorem.
The applicable subheading of the water ski glove, style W-1,
will be 6216.00.4805, Harmonized Tariff Schedule of the United
States (HTS), which provides for gloves, mittens and mitts:
other: of man-made fibers : other... specially designed for use
in sports. The rate of duty will be 22 cents per kg. plus 11
percent ad valorem.
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