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NY 810857




June 20, 1995

CLA-2-61:S:N:5:354 810857

CATEGORY: CLASSIFICATION

TARIFF NO.: 6116.10.0800

Mr. Stephen M. Zelman
845 Third Avenue
New York, NY 10022

RE: The tariff classification of a winter golf glove from the Philippines or China.

Dear Mr. Zelman:

In your letter dated May 23, 1995 on behalf of Fownes Brothers & Co., you requested a tariff classification ruling. As requested the sample will be returned to you.

Your submitted sample, style 2190 (3190 for ladies), is a full-fingered unlined glove with the entire palm-side constructed of a man-made knit fabric coated with polyurethane. The glove features fourchettes, a three and one half inch vent secured by a hook and loop closure and an elasticized wrist. In addition, the man-made fabric back of the hand (a little heavier for winter play) features two rows of elasticized gathers approximately one inch apart. The essential character is imparted by the polyurethane coated palm-side. The glove will be sold in pairs. The cumulation of features of the glove shows design for use in the sport of golf.

The applicable subheading for styles 2190 and 3190, will be 6116.10.0800, Harmonized Tariff Schedule of the United States (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 duty rate will be 5.2 percent ad valorem.

Articles classifiable under subheading 6116.10.0800, HTS, which are products of the Philippines 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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