CLA-2-61:S:N:N3H:354 859725
Mr. Wency Villaluz
Yusen Aircargo
424 South Isis Avenue
Inglewood, CA 90301
RE: The tariff classification of golf gloves from Korea.
Dear Mr. Villaluz:
In your letter dated January 14, 1991, on behalf of U.S.
Precision Inc., you requested a tariff classification ruling.
Your submitted sample, style ALLW129, 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 this glove have two rows of
small perforations extending one half inch from the tip to the
bottom of the finger. This glove looks like suede leather, but
is made of polyurethane coated man-made knit fabric. As per a
telephone call to Mr. Ken Maemoto by this office, he stated that
the palm side of the inset thumb is made of leather. An overlay
of the same material, approximately two and three quarter inch
long by one and one half inch wide, is used for reinforcement
over the heel of the palm where the golf club is held. The
features contained in this glove demostrate a design for use in
the sport of golf.
The applicable subheading for style ALLW129, will be
6116.10.0800, Harmonized Tariff Schedule of the United States
(HTS), which provides for gloves, mittens and mitts, knitted or
crocheted: gloves, ... coated or covered with plastics or rubber:
other gloves, ..., all the foregoing specially designed for use
in sports, .... 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