CLA-2-42:S:N:N5:354 807947
Mr. Wick Cambell
C.H. Powell Company
Suite A-1
4820 Clark Howell Highway
College Park, GA 30349
RE: The tariff classification of a leather golf glove from India
Dear Mr. Wick:
In your letter dated March 7, 1995, on behalf of Mizuno golf Co., you requested a tariff classification ruling.
Style G1200 is a golf glove made of cabretta leather which is tanned with graphite dust. The gloves feature air holes on the back of the fingers, spandex inserts on the back side, a vent secured by a hook and loop tab and a ball marker.
The applicable subheading for the glove will be 4203.21.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of leather . . . : gloves, mitten and mitts: specially designed for use in sports: other, golf gloves. The rate of duty will be 4.9 percent ad valorem.
Articles classifiable under subheading 4203.21.8030, HTS which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.
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