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NY 858117


December 10, 1990

CLA-2-42:S:N:N3H:354 858117

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.8060

Mr. Gary Hanson
Thunderwear
930-E Calle Negocio
San Clemente, CA 92672

RE: The tariff classification of leather jet ski gloves from Korea.

Dear Mr. Hanson:

In your letter dated November 14, 1990, you requested a tariff classification ruling.

Your submitted samples, styles T-670A and T670-B are jet ski gloves with a leather palm and palm-side of the thumb. The back of the hand is made of neoprene laminated on both sides with a man-made knit fabric. The gloves feature a mid-cuff, side vent and a 2 inch strap that is fastened by a hook and a loop closure. Additionally, they also feature a leather palm, index finger and inside of the thumb reinforcement in the areas that grip the handles of the watercraft. Style T670-A is a full-fingered glove, while, style T670-B is a half-fingered glove. Both styles show design for use in the sport of jet skiing. The essential character is imparted by the leather palm and thumb.

The applicable subheading for styles T670-A and T670-B 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. The rate of duty will be 4.9 percent ad valorem.

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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