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NY 899998




August 5, 1994

CLA-2-61:S:N:N5:354 899998

CATEGORY: CLASSIFICATION

TARIFF NO.: 6116.92.8800; 4203.29.4000; 4203.21.8060; 6116.10.0080

Mr. Mark Hartlage
UPS Customhouse Brokerage, Inc.
1930 Bishop Lane
Suite 200
Louisville, KY 40218

RE: The tariff classification of riding gloves from Great Britain and Hungary.

Dear Mr. Hartlage:

In your letter dated July 14, 1994, on behalf of Equestrian Services Inc., you requested a tariff classification ruling.

You have submitted five samples and all styles will be manufactured in Great Britain, except for style 521, which is made in Hungary. Styles 522 and 523, samples not submitted, are also made in Hungary. Style 516 is a 100% cotton string knit glove with a 2 1/2" rib knitted self cuff.

Style 552 is a capeskin glove. The glove features fourchettes, pointing on the back side and the palm-side of the hand has an elastic gather, starting approximately one inch from the hemmed cuff.

Style 705 is a glove with the entire palm-side, including the fingers and the thumb and fourchettes constructed of a knit man-made fabric coated with polyurethane. The back of the hand fingers and thumb is made from a lightweight stretch mesh polyester. The glove features an elasticized strap at the wrist which is fastened by a hook and loop closure over an open side vent.

Style 521 is a children's glove with a pigskin palm-side and fourchettes. The glove has leather reinforcement extending from the top of the second phalanx of the index finger to the base of the thumb. Another piece of leather reinforcement extends from the second phalanx of the little finger to the second phalanx of the ring finger. The leather fingers are overstitched. The back of the hand and thumb is constructed of knit cotton. The glove features a leather capping on the top of the wrist. The essential character of the glove is imparted by the leather portion. Style 522 is the same glove in ladies' sizes and style 523 is the same glove in men's sizes.

Style 725 is a glove with the entire palm-side, including the fingers and the thumb and fourchettes constructed of a knit man-made fabric coated with polyurethane. The back of the hand fingers and thumb is made from a thin layer of foam laminated on both sides with a knit cotton material. The glove features an elasticized strap at the wrist which is fastened by a hook and loop closure over an open side vent. The essential character is imparted by the coated palm.

The applicable subheading for style 516, will be 6116.92.8800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted:other: of cotton: other: other: without fourchettes. The rate of duty will be 10 percent ad valorem.

The applicable subheading for style 552 will be 4203.29.4000, HTS, which provides for articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: other: other: for other persons: not lined. The rate of duty will be 14 percent ad valorem.

The applicable subheading for styles 521, 522 and 523 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.

The applicable subheading for styles 705 and 725 will be 6116.10.0800, HTS, which provides for gloves, mittens and mitts, knitted or crocheted: gloves, mittens and mitts impregnated, coated, or covered with plastics or rubber: other gloves, mittens and mitts, all the foregoing specially designed for use in sports. The rate of duty will be 5.5 percent ad valorem.

All styles, with the exception of styles 516 and 552, exhibit special design features for equestrian activities.

Articles classifiable under subheading 4203.21.8060, HTS, which are products of Hungary 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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