CLA-2-42:S:N:N5:354 887145
Mr. J. Epstein
W.N. Epstein & Co., Inc.
P.O. Box 45187
St. Louis, MO 63145
RE: The tariff classification of a paintball glove from
Pakistan.
Dear Mr. Epstein:
In your letter dated June 8, 1993, on behalf of Paintball
Mania Supplies, Inc., you requested a tariff classification
ruling.
The submitted sample, style 2707, is half-fingered glove
with a leather palm-side and thumb. The back of the hand,
fourchettes and sidewalls are made of man-made textile fabric.
The glove also features an elasticized wrist and molded plastic
overlay on the back of the hand below the wrist. You indicate
this glove is used in the game of paintball. The essential
character of this glove is imparted by the leather palm.
The applicable subheading for style 2707, will be
4203.29.1500, Harmonized Tariff Schedule of the United States
(HTS), which provides for articles of apparel and clothing
accessories, of leather or of composition leather: gloves,
mittens and mitts: other: gloves of horsehide or cowhide (except
calfskin) leather: other: with fourchettes or sidewalls which, at
a minimum extend from fingertip to fingertip between each of four
fingers. The rate of duty will be 14 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