The tariff classification of a leather golf glove from India and Indonesia

PD D87384 February 12, COMMENT31999 COMMENT4CLA-2-42:CL:PD:FO:CBII:HO2 D87384 CATEGORY: Classification COMMENT5TARIFF NO.: 4203.21.8030 COMMENT6Mr. Marc Osher Fritz Companies, Inc. Hood Business Park 500 Rutherford Avenue Charlestown, MA 02129 COMMENT7RE: The tariff classification of a leather golf glove from India and Indonesia COMMENT8Dear Mr. Osher: COMMENT9 In your letter dated January 26, 1999, you requested a tariff classification ruling on behalf of your client, Acushnet Company, 333 Bridge Street, Fairhaven, MA 02719. COMMENT10 You have submitted a sample glove, which you have advised may be Part No. 65904 or 65912, depending on size. However, you have also advised that all sizes are junior sizes. This glove has a palm of sheepskin leather, and a back of synthetic leather. The sidewalls and fourchettes are spandex. There is a velcro closure at the wrist, and a ball marker snaps onto the glove just below that closure. COMMENT11 The applicable subheading for this glove will be 4203.21.8030, 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...golf gloves. The rate of duty is 4.9%. Your sample will be returned under separate cover. 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, COMMENT12 John M. Regan Service Port Director Cleveland, Ohio