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NY 892173




November 19,1993

CLA-2-42:S:N:N5:354 892173

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.8030

Ms. Betsy Hsiao
Green Eagle Inc.
6520 Edenvale Blvd.
Suite 250
Minneapolis, MN 55346

RE: The tariff classification of a leather golf glove from Indonesia.

Dear Ms. Hsiao:

In your letter dated October 26, 1993, you requested a tariff classification ruling.

Your submitted sample, the Tour Model glove is a full- fingered glove elasticized at the wrist, with an unlined leather palm and thumb. The back of the hand, thumb and fourchettes are made of synthetic leather. The back of the fingers and thumb have two rows of small perforations extending one half inch from the tip to the bottom of the finger. The 3" long open vent in the center of the glove is secured by a 2" wide strap with a hook and loop fastener. The cumulation of features of this glove show design for use in the sport of golf. The essential character of this glove is imparted by the leather palm and thumb.

The applicable subheading for all styles 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: articles of apparel: gloves, mittens and mitts: specially designed for use in sports: other, golf gloves. The duty rate will be 4.9 percent ad valorem.

Articles classifiable under subheading 4203.21.8030, HTS, which are products of Indonesia 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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