CLA-2-42:S:N:N3H:354 853854
Ms. Cynthia Friedel
The Glove Source, Inc.
9365 Gerwig Lane
Columbia, MD 21046
RE: The tariff classification of a leather cross-country ski
glove from Korea
Dear Ms. Friedel:
In your letter dated June 25, 1990, you requested a tariff
classification ruling.
Your submitted sample, style 4200, has a leather shell
except for part of the back of the hand and back of the thumb
which is made of spandex. This lightweight, lightly lined glove
features a two inch wide elasticized wrist band and a hook and
clasp. The glove has a closed side vent, which is secured by a
hook and loop closure. This glove also has leather palm and
thumb reinforcement. The essential character of this glove is
imparted by the leather shell.
Our Headquarters' office has previously ruled that gloves
designed for use in cross-country skiing have the following
characteristics:
1. Lightweight;
2. Back of the hand made of breathable material
with or without perforations;
3. Wrist tightener to hold the glove firmly
around the wrist and to prevent snow from
entering;
4. Reinforcement on palm and along the thumb or
reinforcement along the seam of the index
finger and thumb to protect against the
stress caused by the pole.
Since your glove is similar in all material respects to the
glove ruled on, it is properly classifiable as a cross-country
ski glove.
The applicable subheading for the cross-country glove will
be 4203.21.5500, Harmonized Tariff Schedule of the United States
(HTS), which provides for articles of apparel and clothing
accessories, of leather...: gloves, mittens and mitts: specially
designed for use in sports: ski or snowmobile gloves, mittens and
mitts: cross-country ski gloves, mittens and mitts. The rate of
duty will be 3.5 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