The tariff classification of textile cycling gloves from Korea.

PD E83437 July 9, 1999 CLA-2-62:S:N:N:HO6 REH CATEGORY: Classification TARIFF NO.: 6216.00.4600 Sandler, Travis & Rosenberg and Glad & Ferguson, P.C. 1 Sutter Street, 10th Floor San Francisco, CA 94104 Attention: Adonica-Jo R. Wada RE: The tariff classification of textile cycling gloves from Korea. Dear Sir or Madam: In your letter dated June 8, 1999, you requested a tariff classification ruling on behalf of Specialized Bicycle Components (The sample provided is being returned at your request. A representative full fingered glove identified by the style name BMX,was submitted for our examination. The full palm is a non- woven synthetic leather material, the palm and thumb crotch reinforcement patches are the same synthetic leather in a contrasting color, and the back of the glove and fourchettes are made from a combination of man-made stretch knit fabrics. There are stylized protective rubber pads sewn over the back of the fingers and hand, and internal foam padding incorporated into the areas covering the knuckles and the base of the palm. Other features include a wrist strap extension secured with hook and loop closures over an open wrist vent on the thumb side, and a terry fabric insert covering the back of the thumb. The essential character of the glove, which shows a design for use in the sport of off-road biking, is imparted by the synthetic leather palm. The applicable subheading for the BMX, cycling gloves, will be 6216.00.4600, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts: Other: Of man-made fibers: Other gloves, mittens or mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens, and mitts... The rate of duty will be 4.2 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). -2- 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, Timothy G. Moran Service Port Director St. Albans, VT.