CLA-2-39:S:N:N3H:354 873091
Ms. Tracy Caldwell
Century Martial Art Supply, Inc.
1705 National Blvd.
Midwest City, Oklahoma 73110-7942
RE: The tariff classification of a martial art sparring mitt
from Mexico.
Dear Ms. Caldwell:
In your letter dated March 24, 1992, you requested a tariff
classification ruling.
Your submitted sample, the Tracer, is a chop sparring mitt
that resembles a boxing glove with some differences in materials,
construction and use. This mitt is made from 15mm thick foam
padding covered with plastic. The back of the mitt provides the
protection. The open palm side of the mitt has no padding, only
plastic loops to place the fingers and thumb. A 3cm wide piece
of plastic extends horizontally across the palm. At the wrist a
5cm wide elastic strap with a hook and loop fastener functions to
secure the mitt. The Tracer sparring mitt is principally used
in martial arts in both training and tournaments.
The applicable subheading for the Tracer sparring mitt will
be 3926.20.3000, Harmonized Tariff Schedule of the United States
(HTS), which provides for articles of apparel and clothing
accessories (including gloves): gloves: other: specially designed
for use in sports: other. The duty rate will be 3 percent ad
valorem.
Articles classifiable under subheading 3926.20.3000, HTS,
which are products of Mexico 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