CLA-2-62:RR:NC:TA:354 B85790

E. Besler & Company
115 Martin Lane
Elk Grove Village, Illinois 60007-1309
Attn: Jack

RE: The tariff classification of gloves from China.

Dear Sir:

In your letter dated May 15, 1997, filed in behalf of Midwest Air Technologies, Inc., you requested a tariff classification ruling.

Two samples of gloves were submitted for classification. Style IL-7504 (MECHANIX GLOVE) is a full fingered glove with a synthetic leather palm, fourchettes and back of the fingertips. The back of the hand has a three ply construction of man-made mesh fabric, padding and knit liner. The glove features vented fourchettes, and has an elasticized wrist strap secured with a hook and loop fabric tab over a side vent. The essential character of the glove is imparted by the synthetic leather palm. As a result of research by my office, advertising information has been located which indicates that the item is designed for professional mechanics and racing enthusiasts for use during racing. Noting the design features and choice of materials we agree with that assertion.

Style SP-7502 is identical to Style IL-7504 with the exception that split leather comprises the leather palm, fourchettes and back of the fingertips. The essential character of the glove is imparted by the split leather palm.

The applicable subheading for style IL-7504 will be 6216.00.4600, Harmonized Tariff Schedule of the United States (HTS), 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, including ski and snowmobile gloves, mittens and mitts. The rate of duty will be 4.7 percent ad valorem.

The applicable subheading for style SP-7502 will be 4203.21.8060, HTS, 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 is 4.9 percent ad valorem. 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 Brian Burtnik at 212-466-5880.


Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division