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NY 890795




October 15, 1993

CLA-2-42:S:N:N5:354 890795

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.4000

Mr. Justin Graham
Expeditors International
601 N. Nash Street
El Segundo, CA 90245

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

Dear Mr. Graham:

In your letter dated September 24, 1993, on behalf of Diamond Baseball Co., you requested a tariff classification ruling. As requested, the samples will be returned to you.

Your submitted sample, style D6000, is a catchers baseball glove. The glove measure 11 inches from the tip of the index finger to the wrist and 14 inches from pinky to thumb. The shell of the glove is made of 100% leather with an outseam construction on the middle finger. The glove also features high density internal foam padding on the entire thumb and little finger sides. The inside of the glove is 90% junk felt and 10% polypropylene. Leather laces are used to complete the glove. A leather strap can be adjusted through a metal buckle on the back of the wrist. The essential character of the glove is imparted by the leather shell.

Your submitted sample, style D2030, is a fielders baseball glove. The glove measure 11 inches from the tip of the index finger to the wrist and 14 inches from pinky to thumb. The shell of the glove is made of 100% leather with a 5 inch square lattice web made of leather strips between the thumb and index finger where the player fields the ball. The inside of the glove is 90% junk felt and 10% polypropylene. Leather laces are used to complete the glove. A leather strap can be adjusted through a metal buckle on the back of the wrist. The essential character of the glove is imparted by the leather shell.

The applicable subheading for styles D6000 and D2030, will be 4203.21.4000, 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: baseball and softball gloves and mitts: other. The rate of duty will be 6 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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