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NY 889364




September 15, 1993

CLA-2-42:S:N:N5:354 889364

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.8060; 4203.29.1500

Mr. Douglas Robin
Dulles International Customhouse Brokerage, Corp. P.O. Box 16221
Dulles International Airport
Washington, D.C. 20041

RE: The tariff classification of leather gloves from Pakistan.

Dear Mr. Robin:

In your letter dated August 10, 1993, on behalf of AGV Sports Group, Inc., you requested a tariff classification ruling.

You have submitted four samples. The first three samples, style RX-1, RX-2 and RX-3 are leather gloves designed for use in the sport of motorcycle racing. The palm and palm-side of the thumbs and index fingers have partial leather overlays. The gloves have leather padded reinforcement on the back of the fingers and over the knuckles. The gloves also feature fourchettes, elasticized wrists, extended gauntlets, a hook and loop closure over a side vent and styles RX-1 and RX-3 have metal studs on the palm. Kevlar is present in style RX-3, to reinforce the palm side and back of the fingers and knuckle area.

The fourth submitted sample, style CX-2, is a leather glove. The palm and palm-side of the thumb and index fingers have partial overlays. This glove features a partially elasticized wrist, fourchettes and is fastened by a hook and loop closure over a side vent. The lack of protective features such as additional knuckle reinforcement, padding and kevlar preclude classicfication as a glove specially designed for the sport of motorcycle racing. Motorcycle riding is not considered a sport for tariff classification purposes.

The applicable subheading for styles RX-1, RX-2 and RX-3 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.

The applicable subheading for style CX-2 will be 4203.29.1500, HTS, which provides for articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: other: 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 rate of duty will be 14 percent ad valorem. Articles classifiable under subheading 4203.21.8060, HTS, which are products of Pakistan are entitled to duty free treatment under the Generalized Systems 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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