The tariff classification of leather gloves from Hong Kong.

NY 816674 December 4, 1995 CLA-2-42:RR:NC:WA: 354 816674 CATEGORY: Classification TARIFF NO.: 4203.21.8060 Ms. Diane Stehl Wells Lamont 6640 West Touhy Avenue Niles, IL 60714-4587 RE: The tariff classification of leather gloves from Hong Kong. Dear Ms. Stehl: In your letter dated November 9, 1995, you requested a classification ruling. Your first submitted sample, style M991, is a half-fingered glove with a padded leather palm and thumb reinforcement. The back of the hand is made of terry cloth, except for the index finger which is leather. A center cut-a-way section is secured by a hook and loop closure. The essential character of this glove is imparted by the leather palm and thumb. The item is similar in all material aspects to gloves designed for use in the sport of bicycling. Your second submitted sample, style M990, is a full-fingered glove with a padded leather palm and thumb reinforcement. The back of the hand is made of terry cloth, except for the index finger which is leather. A center cut-a-way section is secured by a hook and loop closure. The essential character of this glove is imparted by the leather palm and thumb. The item is similar in all material aspects to gloves designed for use in the sport of winter bicycling. You indicate that you want to market both items as wheelchair/wheelchair racing gloves. The applicable subheading for both styles will be 4203.21.8060, 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 or mitts: specially designed for use in sports: other, other. The duty rate will be 4.9 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 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