CLA-2-42:RR:NC:WA:354 A83586
Mr. Taj Halim
Crown Products, Inc.
42375 Hystone Street
Canton, Michigan 48187
RE: The tariff classification of leather gloves from Pakistan.
Dear Mr. Halim:
In your letter dated April 26, 1996, you requested a tariff classification ruling.
You have submitted five samples of leather gloves. Style BTGL-1 is a batting glove with an all leather palm, fingers and thumb. The backside between the wrist and knuckles is made of lycra. The glove features an elasticized wrist and a hook and loop leather tab closure.
Style CYRL-1 is a half fingered cycling glove with an all leather palm which is reinforced with leather and a inner foam padding at the middle of the palm. The backside of the glove is made of lycra. At the leather trimmed wrist, the glove features a hook and loop leather tab closure which provides tightening.
Style CSKI-1 is a cross country ski glove with an all leather palm side extending across the fingers. The back side of the glove is made of stretchable cloth reinformed with leather at the finger and thumb tips, and across the thumb fold. The glove features ribbed knitted cuffs which provide tightening at the wrist and a metal hook and clasp.
Style CSKI-2 is a glove with an all leather palm side extending across the fingers and reinforced at the thumb. The backside of the glove is made of stretchable cloth. The glove features ribbed knitted cloth cuffs which provide tightening at the wrist, a metal hook and clasp and has leather fourchettes.
Style MCRL-1 is a gauntlet motor cycle riding glove with an outer shell of leather. The glove has a knit sewn-in liner covering an inner foam padding. The glove features a zippered vent closure at the gauntlet, a partially elasticized wrist, and a hook and clasp.
The essential character of the gloves is imparted by the leather palm for all styles covered in this letter.
The applicable subheading for Style BTGL-1 will be 4203.21.2000, 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: baseball and softball gloves and mitts (including batting gloves): batting gloves. The rate of duty will be 3 percent ad valorem.
The applicable subheading for Style CYRL-1 will be 4203.21.8060, 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: other: other. The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for Style CSKI-1 will be 4203.21.5500, 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, mittens and mitts. The rate of duty will be 3.5 percent ad valorem.
The applicable subheading for Styles CSKI-2 and MCRL-1 will be 4203.29.1500, HTS, which provides for Articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: other: other: with fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers. The rate of duty will be 14 percent ad valorem.
This ruling is being issued under the provisions of Part 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