CA-2-39:R:N:354 815079

Mr. William J. LeClair
Trans-Border Customs Services, Inc.
P.O. Box 800
Champlain, NY 12919

RE: The tariff classification of a boxing glove from Vietnam.

Dear Mr. LeClair:

In your letter dated September 18, 1995, on behalf of Milton Fun Wear, you requested a classification ruling.

The submitted sample, style 624, is a "junior edition" boxing glove. The shell of the glove is made of cellular polyurethane with a man-made fiber knit backing which acts merely as reinforcement. The glove features thick textile padding, a knit polyester lining that keeps the padding in place and a strap that fastens with a hook and loop closure over a center back 3" vent at the wrist.

The applicable subheading for the gloves will be 3926.20.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories (including gloves): gloves: other: specially designed for use in sports: other. The duty rate will be 30 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 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.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division