CLA-2-42:S:N:N3H:354 863415
Ms. Julia Gross
Danzas Corporation
4794 Finlay Street, Suite 2
P.O. Box 38010
Richmond, VA 23231
RE: The tariff classification of leather riding gloves from
Korea.
Dear Ms. Gross:
In your letter dated May 13, 1991, on behalf of WHF
Holdings, trading as BT Crump Corporation, you requested a
tariff classification ruling.
You have submitted samples of two unlined gloves which you
state are for use in the sport of horseback riding.
The first sample, style RG-L012, is a leather glove except
for the spandex sidewalls and fourchettes between all the fingers
and on the inset thumb. An inseam construction is used
throughout the glove. Each of the fingers, except the thumb, is
perforated on the back for ventilation. The back of the hand
also has three rows of elastic gathers, approximatley one inch
apart, and starting approximately one inch from the hemmed cuff.
The palm side of the wrist has one elastic gather.
The second sample, style RG-L016, has a leather palm-side of
the thumb and glove. The fourchettes between all fingers and on
the inset thumb and sidewalls are made of spandex. The back of
the hand and thumb are made from a nylon mesh fabric. The back
of the hand also has three rows of elastic gathers, approximately
one inch apart, and starting approximately one inch from the
hemmed cuff. The palm side of the wrist has one elastic gather.
In addition, the leather palm of both gloves in the center
of each finger, other than the index finger, has the leather
tucked so that it forms what resembles piping. These strips run
lengthwise down the fingers, maintaining their spacing, and curve
off to the outside seam of the palm. Both gloves also have
leather reinforcement extending from the top of the second
phalanx of the index finger to the base of the thumb. Another
piece of leather reinforcement extends from the second phalanx of
the little finger to the second phalanx of the ring finger. The
essential character of both gloves is imparted by the leather
palm side of the glove.
The reinforced areas on both gloves are where the reins are
properly held in horseback riding. Accordingly, all samples show
design for use in horseback riding.
The applicable subheading for styles RG-L012 and RG-L016
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,
other. The rate of duty will be 4.9 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