CLA-2-42:S:N:N3H:354 861321
Mr. Wency Villaluz
Yusen Aircargo
424 South Isis Avenue
Inglewood, CA 90301
RE: The tariff classification of leather gloves from Korea.
Dear Mr. Villaluz:
In your letter dated March 11, 1991, on behalf of Fieldsheer
Inc., you requested a tariff classification ruling.
Your first submitted sample, style 235, is an unlined
leather glove. The palm and palm-side of the thumb have a
leather overlay. Additionally this glove has an inseam
construction, except for the back of the three middle fingers.
This glove features a partially elasticized wrist, fourchettes
and is fastened at the wrist by a hook and loop closure over a
closed side vent. This glove is designed for motorcycle riding.
It is our position that motorcycling is not a sport.
Consequently, the instant glove is precluded from being
considered a sports glove for tariff purposes.
We cannot rule on style 266. This office is precluded from
ruling on the classification of merchandise which is the subject
of a current or completed Customs transaction. If the
transaction is current and you want to have your arguments
considered and ruled upon, you should ask the District or Area
Director having jurisdiction over the entry of your merchandise
to seek advice from Customs Headquarters through the Internal
Advice procedure. If the transaction is completed and entry has
been liquidated, you should file a protest and seek further
review of that protest by our Headquarters office.
The applicable subheading for style 235 will be
4203.29.0500, Harmonized Tariff Schedule of the United States
(HTS), which provides for articles of apparel and clothing
accessories, of leather or composition leather: gloves, mittens
and mitts: other: gloves of horsehide or cowhide (except
calfskin) leather: wholly of leather: with fourchettes or
sidewalls which, at a minimun, extend from fingertip to fingertip
between each of the four fingers. The rate of duty will be 14
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