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NY 863415

June 12, 1991

CLA-2-42:S:N:N3H:354 863415

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.8060

Ms. Julia Gross
Danzas Corporation
4794 Finlay Street, Suite 2
P.O. Box 38010
Richmond, VA 23231

RE: The tariff classification of leather riding gloves from Korea.

Dear Ms. Gross:

In your letter dated May 13, 1991, on behalf of WHF Holdings, trading as BT Crump Corporation, you requested a tariff classification ruling.

You have submitted samples of two unlined gloves which you state are for use in the sport of horseback riding.

The first sample, style RG-L012, is a leather glove except for the spandex sidewalls and fourchettes between all the fingers and on the inset thumb. An inseam construction is used throughout the glove. Each of the fingers, except the thumb, is perforated on the back for ventilation. The back of the hand also has three rows of elastic gathers, approximatley one inch apart, and starting approximately one inch from the hemmed cuff. The palm side of the wrist has one elastic gather.

The second sample, style RG-L016, has a leather palm-side of the thumb and glove. The fourchettes between all fingers and on the inset thumb and sidewalls are made of spandex. The back of the hand and thumb are made from a nylon mesh fabric. The back of the hand also has three rows of elastic gathers, approximately one inch apart, and starting approximately one inch from the hemmed cuff. The palm side of the wrist has one elastic gather.

In addition, the leather palm of both gloves in the center of each finger, other than the index finger, has the leather tucked so that it forms what resembles piping. These strips run lengthwise down the fingers, maintaining their spacing, and curve off to the outside seam of the palm. Both gloves also have leather reinforcement extending from the top of the second phalanx of the index finger to the base of the thumb. Another piece of leather reinforcement extends from the second phalanx of the little finger to the second phalanx of the ring finger. The essential character of both gloves is imparted by the leather palm side of the glove.

The reinforced areas on both gloves are where the reins are properly held in horseback riding. Accordingly, all samples show design for use in horseback riding.

The applicable subheading for styles RG-L012 and RG-L016 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 rate of duty will be 4.9 percent ad valorem.

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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