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NY 857887


December 5, 1990

CLA-2-42:S:N:N3H:354 857887

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.8060

Mr. William C. Gates
Gates-Mills, Inc.
Harrison Street
P.O. Box 547
Johnstown, NY 12095-0547

RE: The tariff classification of a leather sailing glove from Indonesia.

Dear Mr. Gates:

In your letter dated November 7, 1990, you requested a tariff classification ruling.

Your submitted sample, style 8400, is a unlined deerskin sailing glove. This glove features outseam construction and fingers cut off just below the finger tips. In addition, this glove has a deerskin overlay reinforcement on the palm extending over the side of the index finger. This glove shows design for use in the sport of sailing.

The applicable subheading for style 8400, will be 4203.21.8060, 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: other...other. The duty rate will be 4.9 percent ad valorem.

Articles classifiable under subheading 4203.21.8060, 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

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