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NY 803889





November 30, 1994

CLA-2-42:S:N:N5:354 803889

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.6000; 4203.21.8060

Mr. Charles Spoto
Fritz Companies, Inc.
150-20 132nd Avenue
Jamaica, NY 11430

RE: The tariff classification of leather snowmobile and bicycle racing gloves from Pakistan.

Dear Mr. Spoto:

In your letter dated November 3, 1994, on behalf of Vanguard Leather of America, Inc., you requested a tariff classification ruling.

You have submitted three samples. Style VCM2, is a leather glove with additional bulk for warmth and an extended gauntlet that extends approximately half-way up the forearm. The entire length of the back of the hand from the fingertips to the wrist also has a layer of a well-known insulating material. The flared gauntlet has a closed vent secured by a zipper. The glove also features fourchettes, leather overlay reinforcement on the palm and thumb, a partially elasticized wrist and a hook and a clasp.

Style VGL120, is a leather glove with additional bulk for warmth and an extended gauntlet. The entire length of the back of the hand from the fingertips to the wrist also has a layer of a well-known insulating material. The flared gauntlet is secured by a hook and loop closure. The glove also features fourchettes, leather overlay reinforcement on the palm and thumb, a pocket integrated into the top portion of the gauntlet with a zippered opening that contains a waterproof, mitten-like cover, a partially elasticized wrist and a hook and a clasp. Previous rulings have classified gloves of this type as snowmobile gloves. You state that these gloves are designed for use in the sport of snowmobiling.

Style VGL10 is a half-fingered leather glove with a padded leather reinforced palm and thumb. The center cut-a-way vent is secured by a hook and loop fastener. The glove shows design for use in the sport of bicycle racing.

The applicable subheading for styles VCM2 and VGL120, will be 4203.21.6000, 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: ski or snowmobile gloves, mittens and mitts. The rate of duty will be 5.5 percent ad valorem.

The applicable subheading for style VGL10 will be 4203.21.8060, 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.

Articles classifiable under subheading 4203.21.6000 and 4203.21.8060, which are products of Pakistan 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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