CLA-2-42:S:N:N5:354 897986
Mr. Gerald R. Wentworth
Leisure Leather Ltd.
86 East Fulton Street
Gloversville, Ny 12078-3213
RE: The tariff classification of cross-country ski gloves from
China.
Dear Mr. Wentworth:
In your letter dated May 5, 1994, you requested a tariff
classification ruling. As requested, the samples will be
returned to you.
Your submitted samples, styles 2L334 and 2L342 are gloves
with a leather palm side and leather overlaid reinforcement on
the palm and thumb. Both lightly lined styles have a back of the
hand made of knit spandex. Style 2L334 has a partially
elasticized wrist with a one inch wide strap that adjusts through
a D-ring and is secured by a hook and loop closure on the back of
the hand. Style 2L342 has leather fourchettes, hook and clasp
and a one inch wide strap that adjusts through a D-ring and is
secured by a hook and loop closure on the palm-side. The
essential character of both gloves is imparted by the leather
palm-sides.
Your submitted sample, style 2L341, has a knit spandex
shell. The glove has overlaid leather reinforcement on the palm,
and palm-side of fingers and thumb. This lightweight, lightly
lined glove features an applied knit cuff, a hook and clasp and a
partially elasticized wrist with a one inch wide strap that
adjusts through a D-ring and is secured by a hook and loop
closure.
Your submitted sample, style 2H346, has a woven nylon shell.
The fleece lined glove features a plastic coated palm and
fingers, fourchettes, a waterproof and breathable membrane, an
elasticized wrist and a hook and a clasp. The essential
character is imparted by the textile shell.
Your submitted sample, style 2L340, has a nylon woven shell
and leather fingers on the palm-side. The glove has overlaid
leather reinforcement on the palm and thumb and a Thinsulate
lined back of the hand. This lightweight glove features a hook
and clasp and a partially elasticized wrist with a one inch wide
strap that adjusts through a D-ring and is secured by a hook and
loop closure. The glove is designed to be worn with or without a
glove liner and the essential character is imparted by the
textile shell.
Our Headquarters' office has previously ruled that gloves
designed for use in cross-country skiing have the following
characteristics:
1. Lightweight;
2. Back of the hand made of breathable material
with or without perforations;
3. Wrist tightener to hold the glove firmly
around the wrist and to prevent snow from
entering;
4. Reinforcement on palm and along the thumb or
reinforcement along the seam of the index
finger and thumb to protect against the
stress caused by the pole.
Noting that these gloves are similar in all material
respects to the glove ruled on, they are properly classifiable as
cross-country ski gloves.
The applicable subheading for styles 2L334 and 2L342, will
be 4203.21.5500, 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: ski or
snowmobile gloves, mittens and mitts: cross-country ski gloves.
The rate of duty will be 3.5 percent ad valorem.
The applicable subheading for style 2L341, will be
6116.93.0800, Harmonized Tariff Schedule of the United States
(HTS), which provides for gloves, mittens and mitts, knitted or
crocheted: of synthetic fibers: specially designed for use in
sports: ski or snowmobile gloves, mittens and mitts. The rate of
duty will be 5.5 percent ad valorem.
The applicable subheading for styles 2H346 and 2L340, will
be 6216.00.4600, Harmonized Tariff Schedule of the United States
(HTS), which provides for gloves, mittens and mitts: other: of
man-made fibers: specially designed for use in sports: ski or
snowmobile gloves, mittens and mitts. 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