The tariff classification of motorcycle gloves from China.

N033582 August 11, 2008 CLA-2-42:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 4203.21.8060 Ms. Heather Litman Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 707 Wilshire Blvd., suite 4150 Los Angeles, CA 90017 RE: The tariff classification of motorcycle gloves from China. Dear Ms. Litman: In your letter dated July 15, 2008, written on behalf of Apinestars, S.P.A., you requested a tariff classification ruling. You have submitted two styles of motorcycle racing gloves. Style #SPS 355903 is made up of 94% leather, 3% Kevlar and 3% polyester, with a 100% polyester lining. The palmside, from fingertips to wrist, and the backside is made of leather. Leather overlays, some including inner foam padding, are featured on various locations of the palmside and backside, including the backside fingers. A synthetic leather overlay is featured across the upper palmside and at the palmside thumb. Hard plastic knuckle protectors are featured across the backside knuckles. The snug-fitting gloves also feature adjustable hook and loop wrist fasteners for a secure fit. Style #GP-Tech Glove 355664 is a motorcycle racing glove made up of a palmside, from fingertips to wrist, and a backside made up of leather. Leather and Kevlar overlays and protective padding are featured on various locations of the palmside and backside. Hard plastic knuckle protection is featured across the backside knuckles and on the upper and lower knuckles of two of the backside fingers. The pinky and ring fingers are “bridged” together to prevent finger roll and potential seam bursting during impact. The snug-fitting gloves also feature Kevlar stitching, an inner lining made up of 50% polyester and 50% Kevlar, a hook and loop wrist fastener, and an extended gauntlet cuff encased in hard plastic, which also features a hook and loop fastener. We agree that the gloves are specially designed for motorcycle racing. The design features of the submitted gloves along with the type of reinforcements placed in strategic locations on both the palms and backsides, the hard molded plastic located across the backside knuckles, and the use of Kevlar, which is used for strength as well as resistance to heat and fire from high-speed falls, indicate that these gloves are designed for motorcycle racing. In addition, the marketing and advertising materials submitted demonstrates that this importer offers an assortment of gloves that are suitable for the most aggressive motorcycle racers. The applicable subheading for both styles will be 4203.21.8060, Harmonized Tariff 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…other. The rate of duty will be 4.9% 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