CLA-2-61:S:N5:354 803691
Ms. Lisa Hunter
C.H. Powell Company
P.O. Box 270
Greer, SC 29652
RE: The tariff classification of soccer goalie gloves from
Pakistan.
Dear Ms. Hunter:
In your letter dated October 26, 1994, on behalf of Umbro
USA, you requested a classification ruling.
Your submitted sample, style 0580, is a soccer goalie glove.
The knit cotton palm-side is covered with latex and lined with
cotton backed foam. The back of the hand and thumb are made of
knit cotton coated with PVC. The back of the hand and fingers
feature a latex overlay and an adjustable strap secured with a
hook and loop closure. The essential character of the glove is
imparted by the latex covered cotton palm.
The applicable subheading for style 0580, 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. The duty rate will be 5.5
percent ad valorem.
Articles classifiable under subheading 6116.10.0800, HTS,
which are products of Pakistan are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.
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