CLA-2-42:RR:NC:WA:354 A87404

Mr. Taj Halim
Crown Products, Inc.
42375 Hystone Street
Canton, MI 48187

RE: The tariff classification of leather cycling gloves from Pakistan

Dear Mr. Halim:

In your letter received in this office on September 9, 1996, you requested a tariff classification ruling.

The information you request concerns the proper classification of a half-finger glove with a leather padded palm, and a textile mesh back. A large back vent is secured with hook and loop fabric tabs. Submitted with your request are three catalog pages from different manufacturers which depict the described item as a cycling glove. Based upon the special design features and in conjunction with the marketing information we believe the gloves are suitable for use in the sport of cycling.

The applicable subheading for the glove 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. 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 212-466-5880.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division