The tariff classification of archery gloves from Taiwan.

NY 861879 April 8, 1991 CLA-2-42:S:N:N3H:354 861879 CATEGORY: Classification TARIFF NO.: 4203.21.8060 Ms. Shelley MacDougall Milne & Craighead 18000 Pacific Highway South Suite 400 Seattle, WA 98188 RE: The tariff classification of archery gloves from Taiwan. Dear Ms. MacDougall: In your letter dated March 13, 1991, on behalf of Whitewater Glove Co., you requested a tariff classification ruling. As requested, the samples will be returned to you. You have submitted two samples. The first sample, style 2, is a lined glove. The back of the hand is made of a knit man- made fleece fabric. The palm side, except for the three middle fingers, is made of suede leather. The three middle finger tips are made of calf-hair. This glove features a partially elasticized wrist and is fastened by an adjustable 1" wide suede wrist strap with a hook and loop closure. The second sample, style 125T, is a glove with a nylon lining and a layer of thinsulate. The back of the hand is made of a woven 65% polyester 35% cotton woven fabric. The palm side, except for the three middle fingers, is made of suede leather. The three middle fingers are made of smooth grain leather. You state that style 125 is identical to style 125T, except for the fact, that it is lightly lined and has no layer of thinsulate. The fingertips on these styles are the most important function of the glove. They allow the bowstring to slide off rather than rolling and the sliding of the bowstring increases the accuracy of the arrow. All three styles show design for use in the sport of archery. The essential character for all gloves is imparted by the leather palm, thumb and fingers. The applicable subheading for styles 2, 125 and 125T 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 and mitts: specially designed for use in sports: other, other. The rate of duty 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 letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport