CLA-2-61:RR:NC:TA:354 E83313
Ms. Natasa Peric
Academy Sports & Outdoors
1800 North Mason Road
Katy, Texas 77449
RE: The tariff classification of gloves from Indonesia.
Dear Ms. Peric:
In your letter dated June 8, 1999, you requested a tariff classification ruling on behalf of Academy Corporation. The provided samples will be returned as per your request.
Four samples of gloves were submitted for review. Style SLGG-1 is a golf glove constructed of a plastic coated knitted fabric material. The glove features fourchettes, perforated air vents extend up the backside fingers, an elasticized and vented wrist, a backside wrist tightener which is secured by means of hook and loop fabric and a coated fabric palm patch is sewn at the lower outside seam.
Style FRG-1 is a close fitting football receiver’s glove with a complete palmside constructed of a goatskin leather. The remainder of the glove is made of a knitted man-made fabric. The glove features a 1 1/4 inch heavily elasticized wristband which is secured by means of a backside hook and loop fabric closure and a side vent. The essential character is imparted by the leather palmside.
Style WLG-1 is a half-fingered weight lifting glove with a palmside constructed of pigskin suede with a sewn-on padded suede palm patch which extends up from the base of the palm. The lower backside portion of the glove is made of a knitted man-made. The upper backside portion and thumb are made of leather. The glove features a leather wrist tightener which wraps around the glove and is secured by means of hook and loop fabric. The essential character is imparted by the leather palmside.
Style LGG-l is a golf glove constructed of sheepskin leather. The glove features fourchettes, perforated air vents extend up the palmside and backside fingers, an elasticized and vented wrist, and a backside wrist tightener which is secured by means of hook and loop fabric.
The applicable subheading for style SLGG-1 will be 6116.10.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts. The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for styles FRG-1 and WLG-1 will be 4203.21.8060, 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: specially designed for use in sports: other
. . . other. The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for style LGG-1 will be 4203.21.8030, 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: specially designed for use in sports: other: golf gloves. The rate of duty will be 4.9 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