The tariff classification of motorcycle gloves from Vietnam and/or other countries.

N052945 March 13, 2009 CLA-2-42:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 4203.21.8060 Ms. Heather C. Litman Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 707 Wilshire Blvd. Suite 4150 Los Angeles, CA 90017 RE: The tariff classification of motorcycle gloves from Vietnam and/or other countries. Dear Ms. Litman: In your letter dated March 4, 2009, written on behalf of Alpinestars, you requested a tariff classification ruling. You have submitted a sample of a glove that you state is designed for motorcycle racing, style SMX-2 (style #356775), with a palm side made up of mostly leather, with a portion made up of synthetic non-knit leather. The backside of the glove is made up of leather with textile knit fabric making up the backside fingers and a portion of the backside of the hand. The snug-fitting gloves feature hard plastic knuckle protection across the backside knuckles as well as hard and soft padded reinforcements placed on the backside fingers and hand, for protection against impact and for abrasion resistance. Additional features include an adjustable hook and loop fastener at the wrist, a silicone printed design on the palmside forefinger and middle fingers for increased grip, and carbon fiber knuckle protection used for strength, as well as resistance to heat and fire from high speed falls. The essential character of the gloves is imparted by the leather palmsides. The design features of the gloves, as well as the marketing and advertising materials submitted, demonstrates that the gloves are specially designed for use in the sport of motorcycle racing. The applicable subheading for the SMX-2 gloves 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, all the foregoing specially designed for use in sports. 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