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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

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