CLA-2-42-CL:PD:FO:CBII:HO2

Mr. Jason D. Zhang
The Glove Source, Inc.
9365 Gerwig Lane
Columbia, MD 21046

RE: The tariff classification of a cross-country ski glove from China

Dear Mr. Zhang:

In your letter dated November 10, 1997, you requested a tariff classification ruling.

You have submitted a sample glove, your Style No. 3-9076. The palm side of the glove and the inside of the thumb are of leather, as are the fourchettes. The back of the glove is a knit nylon fabric. The glove is lined with nylon, and has a layer of polyester fiberfill between the lining and the outer layer. It has a knit cuff. There is a velcro closure across the back of the wrist, and there are two leather overlays; one covers most of the inside of the index finger and a small portion of the inside of the thumb; the other is a patch about an inch wide, on the back of the hand, that extends from the bottom of the little finger to the velcro strap.

The applicable subheading for this glove 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, mittens and mitts. The rate of duty will be 3.5%.

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.


Sincerely,

John M. Regan
Service Port Director
Cleveland, Ohio