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NY 852046


May 31, 1990

CLA-2-42:S:N:N3H:354 852046

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 ski glove from Pakistan.

Dear Ms. Friedel:

In your letter dated April 27, 1990, you requested a tariff classification ruling.

Your submitted sample, style 7588, is a man's glove with a thermal lining and a 100 percent cowhide leather shell. This glove also has leather palm and thumb reinforcement, an additional layer of foam padding across the back of the knuckles, a partially elasticized wrist, and a hook and clasp. The glove is secured to the wrist by means of a four inch vertical zipper over a closed center vent located at the back of the wrist. The essential character of this glove is imparted by the leather shell.

In the case of Stonewall Trading Company v. United States, 64 Cust. Ct. 482, C.D. 4023 (1970), the Customs Court held that certain vinyl gloves were properly classifiable under the provision for other ski equipment, in item 734.97, TSUS (now provided for in various U.S. subheadings). These gloves were found to have the following characteristics:

1. a hook and clasp to hold the gloves together;

2. an extra piece of vinyl stitched along the thumb portion to meet the stress caused by the flexing of the knuckles when the skier grasps the ski pole;

3. an extra piece of red colored vinyl with padding reinforcement and inside stitching, which is securely stitched across the middle of the glove where the knuckles bend and cause stress;
4. cuffs with an elastic gauntlet to hold the gloves firm around the wrist, so as to be waterproof, and to keep it securely on the hand.

Noting that your glove is similar to the glove before the court as well as advertising and sale of this glove, this style shows design for use in alpine skiing.

The applicable subheading for the ski glove, style 7588, 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 of 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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