CLA-2-42:RR:NC:TA:354 E83945
Ms. Natasa Peric
Academy Sports & Outdoors
1800 North Mason Road
Katy, Texas 77449
RE: The tariff classification of gloves from Korea.
Dear Ms. Peric:
In your letter dated June 24, 1999, you requested a tariff classification ruling on behalf of Academy Corporation. The provided samples will be returned as per your request.
Two samples of gloves were submitted for review. Style AGS-10 is an close fitting adult size baseball batting glove with a complete palmside constructed of leather. The backside of the glove is constructed of a knitted nylon fabric with leather inserts at the fingertips and at the lower wrist area, and a leather overlay across the knuckle area. The glove features a leather palm patch with inner padding, knitted fabric fourchettes, perforated air vents which extend up the palmside fingers and the backside thumb, a vented 1 1/2 inch wide elasticized wristband, and “Grand Slam” printed across the backside vinyl tab wrist tightener which secures by means of the hook and loop fabric. A youth sized version of the glove will also be available as style AGS-7.
Style RBG-1 is a close fitting racket ball glove with a complete palmside constructed of leather. The backside of the glove is constructed of a nylon mesh fabric with a leather insert which extends across the knuckle area and up the two outer fingers. The glove features leather fourchettes, mesh fabric inserts at the finger crotches and backside thumb, a vented 1 inch wide elasticized wristband, and a backside textile tab wrist tightener which secures by means of the hook and loop fabric.
The applicable subheading for styles AGS-10 and AGS-7 will be 4203.21.2000, 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: baseball and softball gloves and mitts (including batting gloves): batting gloves. The rate of duty will be 3 percent ad valorem.
The applicable subheading for style RBG-1 will be 4203.21.8060, 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.
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