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NY 874084



May 8, 1992

CLA-2-42;61:S:N:N3H:354 874084

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.8030; 6116.10.0800

Ms. Dorothy Scherer
Kenehan International Services
2200 E. Patrick Lane #24-26
Las Vegas, Nevada 89119

RE: The tariff classification of golf gloves from Korea.

Dear Ms. Scherer:

In your letter dated April 30, 1992, on behalf of Las Vegas Discount Golf & Tennis you requested a tariff classification ruling.

You have submitted two samples. Style G778 is a full- fingered glove elasticized at the wrist, with an unlined leather palm and thumb. The back of the hand and thumb is made of nylon mesh fabric with nylon knit fourchettes and sidewalls. The 3" long open side vent is secured by a hook and loop closure. The cumulation of features of this glove show design for use in golf. The essential character of this glove is imparted by the leather palm and thumb.

Style G900 is a full-fingered glove with an unlined synthetic leather palm and thumb (polyurethane on a knit backing). The back of the hand is made of a very thin layer of neoprene laminated with man-made knit fabric on the outer surfaces. The knit fourchettes are 100% nylon. The glove is elasticized on the palm side of the wrist and the side vent is secured by a hook and loop closure. The essential character of this glove is imparted by the coated palm.

The applicable subheading for style G778 will be 4203.21.8030, 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, golf gloves. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for style G900 will be 6116.10.0800, HTS, which provides for gloves, mittens and mitts, knitted or crocheted: ...impregnated, coated or covered with plastics or rubber: ... all the foregoing specially designed for use in sports. The rate of duty will be
5.5 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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