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NY 810420




June 7, 1995

CLA-2-42:S:N5:354 810420

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.8060

Mr. Malcolm D. Winter
Foxhunter, Inc.
Route 2, Box 114
Purcellville, VA 22132

RE: The tariff classification of leather riding gloves from Korea.

Dear Mr. Winter:

In your letter dated May 2, 1995, you requested a classification ruling.

You have submitted three samples. Style YS-MB is a glove that has a leather palm-side including the fingers and thumb. The fourchettes between all fingers and on the inset thumb and sidewalls are made of spandex. The back of the hand and thumb are made of a nylon mesh fabric. The back of the hand has elasticized gathers, starting approximately one inch from the hemmed cuff. The palm-side of the cuff has an elasticized gather. The essential character of the glove is imparted by the leather palm side.

Style YS-RE/AB is an unlined leather glove except for the spandex sidewalls and fourchettes between all the fingers and on the inset thumb. Each of the fingers, except the thumb, is perforated on the back for ventilation. The back of the hand also has two rows of elastic gathers, approximately one inch apart, and starting approximately one inch from the hemmed cuff. The palm-side of the wrist has one elasticized gather.

Style YS-218 is a lined leather glove except for the spandex sidewalls and fourchettes between all the fingers and on the inset thumb. The back of the hand also has one row of elastic gathers, starting approximately one inch from the applied knit cuff.

All three styles have 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 reinforced areas on all three gloves are where the reins are properly held in horseback riding. Accordingly, all samples show design for use in the sport of horseback riding.

The applicable subheading for styles YS-MB, YS-RE/AB and YS-218, 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 or mitts: specially designed for use in sports:other,other. The duty rate 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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