CLA-2-61:S:N:N5:354 899998
6116.10.0080
Mr. Mark Hartlage
UPS Customhouse Brokerage, Inc.
1930 Bishop Lane
Suite 200
Louisville, KY 40218
RE: The tariff classification of riding gloves from Great
Britain and Hungary.
Dear Mr. Hartlage:
In your letter dated July 14, 1994, on behalf of Equestrian
Services Inc., you requested a tariff classification ruling.
You have submitted five samples and all styles will be
manufactured in Great Britain, except for style 521, which is
made in Hungary. Styles 522 and 523, samples not submitted, are
also made in Hungary. Style 516 is a 100% cotton string knit
glove with a 2 1/2" rib knitted self cuff.
Style 552 is a capeskin glove. The glove features
fourchettes, pointing on the back side and the palm-side of the
hand has an elastic gather, starting approximately one inch from
the hemmed cuff.
Style 705 is a glove with the entire palm-side, including
the fingers and the thumb and fourchettes constructed of a knit
man-made fabric coated with polyurethane. The back of the hand
fingers and thumb is made from a lightweight stretch mesh
polyester. The glove features an elasticized strap at the wrist
which is fastened by a hook and loop closure over an open side
vent.
Style 521 is a children's glove with a pigskin palm-side and
fourchettes. The glove has 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 leather fingers are overstitched. The back
of the hand and thumb is constructed of knit cotton. The glove
features a leather capping on the top of the wrist. The
essential character of the glove is imparted by the leather
portion. Style 522 is the same glove in ladies' sizes and style
523 is the same glove in men's sizes.
Style 725 is a glove with the entire palm-side, including
the fingers and the thumb and fourchettes constructed of a knit
man-made fabric coated with polyurethane. The back of the hand
fingers and thumb is made from a thin layer of foam laminated on
both sides with a knit cotton material. The glove features an
elasticized strap at the wrist which is fastened by a hook and
loop closure over an open side vent. The essential character is
imparted by the coated palm.
The applicable subheading for style 516, will be
6116.92.8800, Harmonized Tariff Schedule of the United States
(HTS), which provides for gloves, mittens and mitts, knitted or
crocheted:other: of cotton: other: other: without fourchettes.
The rate of duty will be 10 percent ad valorem.
The applicable subheading for style 552 will be
4203.29.4000, HTS, which provides for articles of apparel and
clothing accessories, of leather or of composition leather:
gloves, mittens and mitts: other: other: for other persons: not
lined. The rate of duty will be 14 percent ad valorem.
The applicable subheading for styles 521, 522 and 523 will
be 4203.21.8060, 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.
The applicable subheading for styles 705 and 725 will be
6116.10.0800, 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. The rate of duty will be 5.5 percent ad valorem.
All styles, with the exception of styles 516 and 552,
exhibit special design features for equestrian activities.
Articles classifiable under subheading 4203.21.8060, HTS,
which are products of 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