CLA-2-61:RR:NC:TAB:354 D80905

Mr. Bruce R. Kindler
Kinco International, Inc.
P.O. Box 82345
Portland, OR 97282-0345

RE: The tariff classification of shooting gloves from China.

Dear Mr. Kindler:

In your letter dated July 27, 1998, you requested a tariff classification ruling. The sample will be returned to you as per your request.

The submitted sample, style 8124, is a full fingered glove with a rubber coated knit fabric palm. The tips of the middle, ring and little finger and heal of the palm have suede overlays. The back of the glove is made of synthetic knit material, with a small rectangular suede overlay. The glove features a wrist strap with hook and loop fabric and a side vent. The essential character of this glove is imparted by the coated knit fabric palm material.

Noting the material used, the styling features and construction of this glove we believe the glove is specially designed for use in the sport of shooting.

The applicable subheading for the style 8124 will be 6116.10.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: . . . all the foregoing specially designed for use in sports, . . . The rate of duty will be 4.4 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,

Robert B. Swierupski
Director,
National Commodity
Specialist Division