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NY 883948




April 13, 1993

CLA-2-42:S:N:N5:354 883948

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.29.1500

Mr. Bob Fuse
Gates-Mills Inc.
P.O. Box 547
Johnstown, NY 12095-0547

RE: The tariff classification of leather gloves from China.

Dear Mr. Fuse:

In your letter dated March 11, 1993, you requested a tariff classification ruling.

You have submitted five samples. Style 3724 is a glove with a 100% cowhide leather shell. The glove has a leather overlay on the palm and thumb. The glove also has foam padding over the knuckles, a leather strap through a D-ring that has a snap closure, fourchettes, a partially elasticized wrist and a hook and clasp.

Style 3772, is a glove with a 100% cowhide leather shell. The glove has a leather overlay on the palm and thumb. The glove also has foam padding over the knuckles, fourchettes, an elasticized wrist and a hook and clasp. Style 3770 is identical to style 3772 except for a shortened cuff.

Style 3774, is a glove with a 100% suede cowhide leather shell. The glove has a leather overlay on the palm and thumb. The glove also has foam padding over the knuckles, fourchettes, an elasticized wrist and a hook and clasp.

Style 3776, is a glove with a 100% suede cowhide leather shell. The glove has a leather overlay on the palm and thumb. The glove also has foam padding over the knuckles, fourchettes, a partially elasticized wrist and a hook and clasp.

In the case of Stonewall Trading Company v. United States, 64 Cust. Ct. 482, C.D. 4023 (1970), the Customs Court held that certain vinyl gloves were properly classifiable under the provision for other ski equipment, in item 734.97, TSUS (now provided for in various U.S. subheadings). These gloves were found to have the following characteristics:

1. a hook and clasp to hold the gloves together;

2. an extra piece of vinyl stitched along the thumb portion to meet the stress caused by the flexing of the knuckles when the skier grasps the ski pole;

3. an extra piece of red colored vinyl with padding reinforcement and inside stitching, which is securely stitched across the middle of the glove where the knuckles bend and cause stress;

4. cuffs with an elastic gauntlet to hold the gloves firm around the wrist, so as to be waterproof, and to keep it securely on the hand.

Noting that your gloves lack the additional reinforcement across the middle of the glove where the knuckles bend and cause stress, these gloves are not similar in all material respects to the glove before the court, and classification under the subheadings for ski gloves is precluded.

The applicable subheading for all styles will be 4203.29.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of leather or composition leather: gloves, mittens or mitts: gloves of horsehide or cowhide (except calfskin) leather: other: with fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers. The duty rate will be 14 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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