CLA-2-42:OT:RR:NC:TAB:354
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 China and/or other countries.
Dear Ms. Litman:
In your letter dated July 22, 2009, written on behalf of Alpinestars, S.P.A., you requested a tariff classification ruling.
You have submitted a sample of a glove that you state is designed for motorcycle racing, style Vega Drystar (style #356775), with leather and neoprene construction, with a predominately leather palm. The snug-fitting gloves feature hard carbon fiber top knuckle protection across the backside knuckles as well as padded reinforcements placed on the backside fingers and hand, for protection against impact and for abrasion resistance. Overlays of leather, synthetic leather and rubber/plastic are featured on various locations of the palmside and backside, including the backside fingers. Additional features include dual adjustable hook and loop fasteners at the wrist, accordion or flex panels on the wrist to allow for superior flexibility and 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 Vega Drystar 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 Robert Ivers at (646) 733-3054.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division