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NY 897986




June 13, 1994

CLA-2-42:S:N:N5:354 897986

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.5500; 6116.93.0800; 6216.00.4600

Mr. Gerald R. Wentworth
Leisure Leather Ltd.
86 East Fulton Street
Gloversville, Ny 12078-3213

RE: The tariff classification of cross-country ski gloves from China.

Dear Mr. Wentworth:

In your letter dated May 5, 1994, you requested a tariff classification ruling. As requested, the samples will be returned to you.

Your submitted samples, styles 2L334 and 2L342 are gloves with a leather palm side and leather overlaid reinforcement on the palm and thumb. Both lightly lined styles have a back of the hand made of knit spandex. Style 2L334 has a partially elasticized wrist with a one inch wide strap that adjusts through a D-ring and is secured by a hook and loop closure on the back of the hand. Style 2L342 has leather fourchettes, hook and clasp and a one inch wide strap that adjusts through a D-ring and is secured by a hook and loop closure on the palm-side. The essential character of both gloves is imparted by the leather palm-sides.

Your submitted sample, style 2L341, has a knit spandex shell. The glove has overlaid leather reinforcement on the palm, and palm-side of fingers and thumb. This lightweight, lightly lined glove features an applied knit cuff, a hook and clasp and a partially elasticized wrist with a one inch wide strap that adjusts through a D-ring and is secured by a hook and loop closure.

Your submitted sample, style 2H346, has a woven nylon shell. The fleece lined glove features a plastic coated palm and fingers, fourchettes, a waterproof and breathable membrane, an elasticized wrist and a hook and a clasp. The essential character is imparted by the textile shell.

Your submitted sample, style 2L340, has a nylon woven shell and leather fingers on the palm-side. The glove has overlaid leather reinforcement on the palm and thumb and a Thinsulate lined back of the hand. This lightweight glove features a hook and clasp and a partially elasticized wrist with a one inch wide strap that adjusts through a D-ring and is secured by a hook and loop closure. The glove is designed to be worn with or without a glove liner and the essential character is imparted by the textile shell.

Our Headquarters' office has previously ruled that gloves designed for use in cross-country skiing have the following characteristics:

1. Lightweight;

2. Back of the hand made of breathable material with or without perforations;

3. Wrist tightener to hold the glove firmly around the wrist and to prevent snow from entering;

4. Reinforcement on palm and along the thumb or reinforcement along the seam of the index finger and thumb to protect against the stress caused by the pole.

Noting that these gloves are similar in all material respects to the glove ruled on, they are properly classifiable as cross-country ski gloves.

The applicable subheading for styles 2L334 and 2L342, will be 4203.21.5500, 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: cross-country ski gloves. The rate of duty will be 3.5 percent ad valorem.

The applicable subheading for style 2L341, will be 6116.93.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: of synthetic fibers: 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 styles 2H346 and 2L340, will be 6216.00.4600, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts: other: of man-made fibers: specially designed for use in sports: ski or snowmobile gloves, mittens and mitts. The rate of duty will be 5.5 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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