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