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NY 801406




September 21, 1994

CLA-2-42:S:N:5:354 801406

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.8030; 6116.10.0800

Mr. Joseph J. Kenney
Liberty International, Inc.
150 Eastern Avenue
Chelsea, MA 02150

RE: The tariff classification of golf gloves from Indonesia.

Dear Mr. Kenney:

In your letter dated August 22, 1994 on behalf of Sport Glove International, Inc., you requested a tariff classification ruling.

You have submitted four samples. The Ultra Soft is a full-fingered unlined leather glove. The glove features fourchettes, a three and one half inch vent secured by a hook and loop closure, an elasticized wrist and a ball marker. In addition, the fingers and thumb of the glove have two rows of perforations extending one half inch from the tip to the base of the finger.

The Ultra Duo is a full-fingered unlined glove with an entire leather palm-side and a synthetic leather back of the hand. The glove features fourchettes, a three and one half inch vent secured by a hook and loop closure, an elasticized wrist and a ball marker. In addition, the fingers and thumb of the glove have two rows of perforations extending one half inch from the tip to the base of the finger. The essential character of the Ultra Duo is imparted by the leather palm-side.

The Ultra Flex is a full-fingered unlined glove constructed of a nylon knit fabric coated with polyurethane. The glove features fourchettes, a three and one half inch vent secured by a hook and loop closure, an elasticized wrist and a ball marker. In addition, the fingers and thumb of the glove have two rows of perforations extending one half inch from the tip to the base of the finger.

The Ultra Grip is a full-fingered unlined glove constructed of a nylon knit fabric coated with polyurethane. The item has a textured criss-cross pattern on the entire palm-side and the little finger on the back of the hand for more gripping power in all weather conditions. The glove features fourchettes, a three and one half inch vent secured by a hook and loop closure, an elasticized wrist and a ball marker. In addition, the fingers and thumb of the glove have two rows of perforations extending one half inch from the tip to the base of the finger. The cumulation of features of all the styles shows design for use in the sport of golf.

The applicable subheading for the Ultra Soft and Ultra Duo will be 4203.21.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing acessories, of leather or of composition leather: gloves, mittens and mitts: specially designed for use in sports: other, golf gloves. The duty rate will be 4.9 percent ad valorem.

The applicable subheading for the Ultra Grip and Ultra Flex will be 6116.10.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mitens and mitts, knitted or crocheted: gloves, mittens and mitts impregnated, coated or covered with plastics or rubber: other gloves, mittens and mitss, all the foregoing specially designed for use in sports. The duty rate will be 5.5 percent ad valorem.

Articles classifiable under subheading 4203.21.8030 and 6116.10.0800, HTS, which are products of Indoesnia 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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