CLA-2-42:RR:NC:TA:354 D88813

Mr. Roger Heumann
Olympia Sports
8 Skyline Drive
Hawthorne, New York 10532

RE: The tariff classification of gloves from China.

Dear Heumann:

In your letter dated February 25, 1999, you requested a tariff classification ruling.

The submitted glove sample will be available under four style numbers (49041, 49141, 49043, and 49143) based on sizing. The glove has a full exterior palmside from fingertips to wrist constructed of a pigskin leather over a combination gel and foam inner lining. The backside of the glove and fourchettes are made of a knitted spandex fabric. The glove also features a knitted nylon fabric cuff.

Please note that Rule No. 6 of The Textile Fiber Products Identification Act requires the use of generic fiber names when marking textile products.

The applicable subheading for all styles will be 4203.29.3020, 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: other: other: men's . . . lined. The rate of duty will be 14 percent ad valorem.

This ruling is being issued under the provisions of Part 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 212-637-7083.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division