The tariff classification of a glove from Indonesia

N013960 July 27, 2007 CLA-2-42:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 4203.21.8030 Ms. Jenny Helm GEAR For Sports 9700 Commerce Parkway Lenexa, Kansas 66219 RE: The tariff classification of a glove from Indonesia Dear Ms. Helm: In your letter dated July 3, 2007 you requested a tariff classification ruling. The sample submitted will be returned. Style 0774 is a men’s golf glove that is constructed with sheepskin leather comprising the complete palmside from wrist to fingertips as well as the entire thumb. The glove backside from the fingertips to the knuckle area is also constructed of sheepskin leather. The balance of the backside is made of synthetic leather that consists of parallel elastic bands which are sewn onto the inside of the back. The palmside fingers of the glove and the entire backside are perforated with holes. The glove backside contains a 3 inch long open vent in the center which is secured by a hook and loop wrist fastener. The glove has knitted fabric inserts at the base of the little finger, forefinger and thumb. The glove also features finely knitted fabric fourchettes. The applicable subheading for style 0774 will be 4203.21.8030, Harmonized schedule of the United States (HTSUS), 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 . . . Glove gloves. The rate of duty will be 4.9 percent ad valorem Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Deborah Marinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division