CLA-2-42:S:N:N5:354 890795
Mr. Justin Graham
Expeditors International
601 N. Nash Street
El Segundo, CA 90245
RE: The tariff classification of leather baseball gloves from
Korea.
Dear Mr. Graham:
In your letter dated September 24, 1993, on behalf of
Diamond Baseball Co., you requested a tariff classification
ruling. As requested, the samples will be returned to you.
Your submitted sample, style D6000, is a catchers baseball
glove. The glove measure 11 inches from the tip of the index
finger to the wrist and 14 inches from pinky to thumb. The shell
of the glove is made of 100% leather with an outseam construction
on the middle finger. The glove also features high density
internal foam padding on the entire thumb and little finger
sides. The inside of the glove is 90% junk felt and 10%
polypropylene. Leather laces are used to complete the glove. A
leather strap can be adjusted through a metal buckle on the back
of the wrist. The essential character of the glove is imparted
by the leather shell.
Your submitted sample, style D2030, is a fielders
baseball glove. The glove measure 11 inches from the tip of the
index finger to the wrist and 14 inches from pinky to thumb. The
shell of the glove is made of 100% leather with a 5 inch square
lattice web made of leather strips between the thumb and index
finger where the player fields the ball. The inside of the glove
is 90% junk felt and 10% polypropylene. Leather laces are used
to complete the glove. A leather strap can be adjusted through a
metal buckle on the back of the wrist. The essential character
of the glove is imparted by the leather shell.
The applicable subheading for styles D6000 and D2030, will
be 4203.21.4000, 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: baseball and softball gloves and mitts: other.
The rate of duty will be 6 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