United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0851367 - NY 0851461 > NY 0851423

Previous Ruling Next Ruling


NY 851423


May 2, 1990

CLA-2-42:S:N:N3H:354 851423

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.8030

Mr. Lane Peterson
Roger Dunn Golf Shops, Inc.
2803 S. Yale Street
Santa Ana, CA 92704

RE: The tariff classification of a leather/textile glove from Korea and Indonesia.

Dear Mr. Peterson:

In your letter dated April 6, 1990, you requested a tariff classification ruling.

Your submitted sample is a full-fingered glove elasticized at the wrist, with an unlined leather palm and thumb. The back of the hand and thumb is made of nylon mesh fabric with nylon knit fourchettes and sidewalls. The 3" long open vent in the center of the glove is secured by a 2" wide strap with a hook and loop fastener. The cumulation of features of this glove show design for use in golf. The essential character of this glove is imparted by the leather palm and thumb.

The applicable subheading for the leather/textile golf glove will be 4203.21.8030, 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: other: golf gloves. The rate of duty will be 4.9 percent ad valorem.

Articles classifiable under subheading 4203.21.8030, HTS, which are products of Indonesia, 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

Previous Ruling Next Ruling

See also: