CLA-2-39:S:N:N3H:354-868759
Mr. Fermin Cuza
Mattel, Incorporated
Customs Administration
333 Continental Blvd.
El Segundo, CA 90245-5012
RE: The tariff classification of a Baseball Glove from Taiwan
Dear Mr. Cuza:
In your letter dated October 31, 1991, you requested a
tariff classification ruling on behalf of Aviva Sports, Inc.
The submitted sample, style 35010, is a junior size baseball
glove. The glove measures 21 cm. from the tip of the index
finger to the wrist and 29 cm. from pinky to thumb. The back of
the hand and finger is constructed from a sturdy woven nylon
fabric. The palm, palm side of the fingers and web is made from
a uniformly close dotted PVC material with a knit substrate. The
inside of the glove is vinyl and a felt padding layer is
inserted to provide cushioning in the palm. Vinyl laces are used
to complete the glove. A back of the wrist strap can be adjusted
with hook and loop fabric. The essential character of the glove
is imparted by the PVC palm.
The applicable subheading for the baseball glove will be
3926.20.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of plastics ...,
gloves: ... specially designed for use in sports: baseball and
softball gloves and mitts. The duty rate will be 6 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