CLA-2-61:S:N:N3H:354 851653
Mr. Richard K. Green
Valley Forge Sports Inc.
533 Abbott Drive
Broomall, PA 19008
RE: The tariff classification of a sports (golf) glove from
Korea.
Dear Mr. Green:
In your letter dated April 23, 1990 you requested a tariff
classification ruling.
The sample you submit (Heritage Glove) is a full fingered
glove, elasticized at the wrist, with fourchettes, a hook and
loop fabric closure on the back side and a snap which is used as
a golf ball marker. The Back of the hand, palm, fingers and
fourchettes are composed of a 100% polyurethane coated knit
fabric known as Janec. The knitted portion of the fabric is 85%
rayon and 15% nylon. The inside of the thumb is suede leather
as is a partial palm overlay. The glove is in chief weight of
the textile material. The features contained in this glove
demostrate a design for use in the sport of golf.
The applicable subheading for the golf glove will be
6116.10.4505, Harmonized Tariff Schedule of the United States
(HTS), which provides for gloves,... knitted or crocheted:...
impregnated, coated or covered with plastics... with fourchettes,
specially designed for use in sports. The rate of duty will be
14 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport