CLA-2-61:S:N:N3H:354 859246
Mr. Brian Gerrain
Bali Leathers Inc.
Box 893
503 Perry Street
Johnstown, NY 12095
RE: The tariff classification of a golf glove from Korea.
Dear Mr. Gerrain:
In your letter dated December 27, 1990, you requested a
tariff classification ruling.
Your submitted sample, style 910101-L, is a full-fingered
glove, with fourchettes, a three and one half inch vent secured
by a hook and loop closure, an elasticized wrist and a ball
marker. The fingers and thumb of the glove have two rows of
small perforations extending 1/2 inch from the tip to the bottom
of the finger. This glove looks like leather, but is made of a
polyurethane coated man-made knit fabric. A piece you identify
as leather, is used on the palm side of the inset thumb. An
overlay of the same material, approximately 2 3/4 inch long by 1
3/4 inch wide, is used for reinforcement over the heel of the
palm where the golf club is held. The features contained in this
glove demonstrate a design for use in the sport of golf.
The applicable subheading for style 910101-L will be
6116.10.0800, Harmonized Tariff Schedule of the United States
(HTS), which provides for gloves, mittens and mitts, knitted or
crocheted: gloves, mittens and mitts impregnated, coated or
covered with plastics or rubber: other gloves, mittens and mitts,
all the foregoing specially designed for use in sports,
including ski or snowmobile gloves, mittens and mitts. The rate
of duty will be 5.5 percent ad valorem.
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