CLA-2-62:S:N:N5:354 893761
Mr. King Van Nostrand
Elco Freight International, Inc.
The Hemisphere Center
Route 1 & 9 South and International Way
Suite 502
Newark, NJ 07114
RE: The tariff classification of a sailboarding glove from
Indonesia or Hungary.
Dear Mr. Van Nostrand:
In your letter, dated January 11, 1994, on behalf of BIC Sport
USA, Inc., you requested a tariff classification ruling.
The submitted sample, the "Evolution" glove is a full-
fingered glove. The back of the hand, fingers and thumb and
fourchettes are constructed from neoprene rubber with knitted nylon
laminated to the inside. The entire palm side is made from
synthetic leather Amara. The glove features an elasticized two
inch wristband secured by a hook and loop fastener over a three
inch center vent on the palm-side. You indicate and we concur that
the glove is designed for use in the sport of cold weather
sailboarding. The essential character of the glove is imparted by
the synthetic leather palm.
The applicable subheading for the "Evolution" glove will be
6216.00.4600, Harmonized Tariff Schedule of the United States
(HTS), which provides for gloves, mittens and mitts: other: of
man-made fibers: 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 6216.00.4600, HTS,
which are products of Indonesia or Hungary 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