CLA-2-62:S:N:N3H:354 879288
Mr. Curtis Tsai
The Glove Source, Inc.
9365 Gerwig Lane
Columbia, MD 21046
RE: The tariff classification of a bicycle glove from Korea.
Dear Mr. Tsai:
In your letter dated October 9, 1992, you requested a tariff
classification ruling.
Your submitted sample style 4051, is a half-fingered glove
with padded, textile-backed vinyl palm and thumb overlaid
reinforcement. The complete palm-side and back of the fingers is
made of Bolton (synthetic leather). The back of the thumb and
index finger sidewall is made of cotton terry. The remainder of
the back of the hand is made of knit nylon mesh. A side vent is
secured by a hook and loop closure. This glove shows design for
use in the sport of mountain biking. The essential character of
this glove is imparted by the synthetic palm.
The applicable subheading for style 4051 will be
6212.00.4600, Harmonized Tariff Schedule of the United
States (HTS), which provides for gloves, mittens and mitts: of
man-made fibers: other gloves, mittens and mitts, all the
foregoing specially designed for use in sports,.... The rate of
duty will be 5.5 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