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NY 804552




December 28, 1994

CLA-2-42:S:N:N5:354 804552

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.8060

Mr. David G. Porter
Meyer Customs Brokers
P.O. Box 11809
St. Paul, MN 55111

RE: The tariff classification of rollerblade hockey gloves from Taiwan.

Dear Mr. Porter:

In your letter dated November 18, 1994, on behalf of Rollerblade, Inc., you requested a tariff classification ruling.

Your submitted sample, style 6003741, is a adult-sized glove with a leather palm-side including the fingers and the thumb. The back of the hand of the glove has one inch thick hi-density foam padding over the fingers, knuckles and wrist covered with a man-made textile fabric. The glove has an extended gauntlet with more internal foam padding and the word rollerblade printed on the gauntlet in two inch high letters. The glove also features an external plastic guard on the thumb and the back of the hand right below the gauntlet. Style 6003740 is identical to style 6003741, except it is youth-sized. The essential character of both gloves is imparted by the leather palm, fingers and thumb. As stated by you, these gloves are designed for use in the sport of rollerblade hockey.

The applicable subheading for both styles, 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.

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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