The tariff classification of gloves from China

NY F84803 March 30, 2000 CLA-2-42:RR:NC:TA:354 F84803 CATEGORY: Classification TARIFF NO.: 4203.21.8060 Mr. Roger Heumann Olympia Sports 500 Executive Blvd. Elmsford, New York 10523 RE: The tariff classification of gloves from China Dear Mr. Heuman: In your letter dated March 20, 2000, you requested a tariff classification ruling. Two samples were submitted for review. Style 50331 is a fingerless glove constructed of a finely knit spandex fabric with a folded over fabric hem at the finger openings and glove bottom. The glove has a palmside reinforced leather overlay with a combination gel and foam inner padding. This same type overlay also surrounds the backside thumb and forefinger areas. The cumulation of features on the glove show a design for use in the sport of bicycling. The essential character of the glove is imparted by the leather palmside overlay material. Style 50131 is a similar version of style 50331. The overlay on style 50131 is wrapped around both the palmside and backside of the glove. Please note that Rule No. 6 of The Textile Fiber Products Identification Act requires the use of generic fiber names when marking textile products. The applicable subheading for styles 50331 and 50131 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 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 212-637-7083. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division