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

N053062 March 13, 2009 CLA-2-42:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 4203.21.8060, 6216.00.4600 Ms. Heather C. Litman Ms. Mika M. McLafferty Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue 25th Floor New York, New York 10022-4877 RE: The tariff classification of motorcycle gloves from China and/or other countries. Dear Ms. Litman: In your letter dated February 25, 2009, written on behalf of Alpinestars, you requested a tariff classification ruling. You have submitted five samples of gloves that you state are designed for motorcycle racing, styles “Jet Road GTX (style #352208),” “S-1 (style #356689),” “365 GTX (style #352108),” “GP Plus (style #355659),” and “Atlas (style #356509).” Styles Jet Road GTX, S-1, 365 GTX, and GP Plus gloves are made up of leather palm sides, from fingertips to wrist. Overlays of leather, synthetic leather, and rubber/plastics reinforce the palm sides of these styles. The palm side of style Atlas is made up of synthetic leather, from fingertips to wrist, with various rubber/plastics irregular shapes printed across the palm side of the hand and fingers for added grip. The backsides of styles S-1, 365 GTX and GP Plus are made of mostly leather; the backside of style Jet Road GTX is made of nylon fabric; the backside of style Atlas is made of leather and textile fabric. The snug-fitting gloves all feature hard plastic knuckle protectors across the backside knuckles and adjustable hook and loop fasteners at the wrists or cuffs. Each style has additional reinforcements such as hard and/or soft padded knuckle guards to protect the backsides of the riders’ fingers. The gloves also feature pre-curved finger construction and the 365 GTX, S-1, GP Plus and Atlas gloves feature accordion or flex panels on all or part of the fingers to allow for flexibility and grip. The GP Plus, 365 GTX and the Jet Road GTX are designed with extended gauntlet cuffs. The GP Plus and 365 GTX are constructed so that the ring and pinky fingers are “bridged” together to prevent finger roll and potential seam bursting during impact. All styles feature soft as well as hard protective padding on various locations to protect all parts of the hands and fingers. The essential character of styles Jet Road GTX, S-1, 365 GTX and the GP Plus gloves is imparted by the leather palmsides; the essential character of style Atlas is imparted by the synthetic leather palmside. We agree that the gloves are specially designed for motorcycle racing. The design features of the submitted gloves such as the types of reinforcements placed in strategic locations on both the palms and backsides, the use of carbon fiber material featured on the knuckles of styles Jet Road GTX and internal Kevlar lining on the GP Plus glove, 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 styles Jet Road GTX, S-1, 365-GTX and GP Plus 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. The applicable subheading for style Atlas will be 6216.00.4600, HTSUS, which provides for gloves, mittens and mitts: other: of man-made fibers: other gloves, mittens and mitts, all the foregoing specially designed for use in sports. The rate of duty will be 2.8% 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