CLA-2-62:R:N:354 A81231

Amy Ohira
Expeditors International
P.O. Box 2568
South San Franciso, CA 94083-2568

RE: The tariff classification of Ice Hockey Gloves from Korea.

Dear Ms. Ohira:

In your letter dated March 7, 1996, on behalf of Easton Sports, you requested a tariff classification ruling.

Your submitted sample, model GX 26, is an ice hockey glove made with a non-woven synthetic suede leather palm-side. The palm side is unlined and the back of the hand has substantial protective padding on the fingers, thumb, hand and cuff. The item also features leather fourchettes, textile backed vinyl over the padding and is fastened by a lace through a double eyelet at the wrist. The essential character of this glove is imparted by the non-woven palm-side. Models GX 16 and GX 36 are identical to model Gx 26, except for the sizes. Without actual samples we cannot rule on the other model numbers listed in your inquiry.

The applicable subheading for models GX 26, GX 16 and GX 36, will be 6216.00.4300, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts: of man-made fibers: ice hockey and field hockey gloves. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Brian Burtnik at 212-466-5880.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division