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NY 873091


April 28, 1992

CLA-2-39:S:N:N3H:354 873091

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.3000

Ms. Tracy Caldwell
Century Martial Art Supply, Inc.
1705 National Blvd.
Midwest City, Oklahoma 73110-7942

RE: The tariff classification of a martial art sparring mitt from Mexico.

Dear Ms. Caldwell:

In your letter dated March 24, 1992, you requested a tariff classification ruling.

Your submitted sample, the Tracer, is a chop sparring mitt that resembles a boxing glove with some differences in materials, construction and use. This mitt is made from 15mm thick foam padding covered with plastic. The back of the mitt provides the protection. The open palm side of the mitt has no padding, only plastic loops to place the fingers and thumb. A 3cm wide piece of plastic extends horizontally across the palm. At the wrist a 5cm wide elastic strap with a hook and loop fastener functions to secure the mitt. The Tracer sparring mitt is principally used in martial arts in both training and tournaments.

The applicable subheading for the Tracer sparring mitt will be 3926.20.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories (including gloves): gloves: other: specially designed for use in sports: other. The duty rate will be 3 percent ad valorem.

Articles classifiable under subheading 3926.20.3000, HTS, which are products of Mexico 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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