CATEGORY: Classification s225

NY 850767

April 12, 1990

CLA-2-42:S:N:N3H:354 850767

CATEGORY: Classification

TARIFF NO.: 4203.21.6000

Ms. Cynthia Friedel

The Glove Source

9365 Gerwig Lane

Columbia, MD 21046

RE: The tariff classification of a leather snowmobile glove from

Pakistan.

Dear Ms. Friedel:

In your letter dated March 21, 1990, you requested a tariff

classification ruling.

Your submitted sample, style 5403, is a glove with a 100%

leather shell and leather palm and thumb reinforcement. This

glove also has additional bulk for warmth, a flared gauntlet that

extends approximately half-way up the forearm, an elasticized

wrist, and a hook and clasp. The back of the wrist has a 2 inch

wide strap with a hook and loop fastener that extends from the

side seam across the wrist. This glove has pre-curved fingers

and high density foam padding on the back of the knuckles and

fingers. This padding protects the hands of the riders traveling

through wooded areas when the handlebars extend beyond the

windshield. The essential character of this glove is imparted by

the leather shell.

Although you state that this glove can be used for skiing or

snowmobiling, the additional layer of insulating material that

extends to the fingertips and the extended flared gauntlet

indicate that this glove is of the same class or kind of glove

that has been held to show design for use in snowmobiling.

The applicable subheading for the snowmobile glove, style

5403, will be 4203.21.6000, Harmonized Tariff Schedule of the

United States (HTS), which provides for articles of apparel and

clothing accessories of leather or composition leather: gloves,

mittens and mitts: specially designed for use in sports: ski or

snowmobile gloves, mittens and mitts: other. The rate of duty

will be 5.5 percent ad valorem.

Articles classifiable under subheading 4203.21.6000, HTS,

which are products of Pakistan 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