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NY A84749




June 19, 1996

CLA-2-42:RR:NC:WA:354 A84749

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.8060

Mr. Marc D. Torrence
V. Alexander & Co., Inc.
P. O. Box 23248
Chattanooga, Tennessee 37422-3248

RE: The tariff classification of horseback riding gloves from Taiwan.

Dear Mr. Torrence:

In your letter dated June 10, 1996, you requested a tariff classification ruling in behalf of Big Horn, Inc.

You have submitted a sample of style TP-2499A which is a close fitted unlined horseback riding glove with a palm side and fourchettes constructed of leather. Where the reins are gripped, the glove has leather reinforcements. These reinforcements extend from the top of the second phalanx of the index finger to the base of the thumb, as well as from the second phalanx of the little finger to the second phalanx of the ring finger. The back of the hand and thumb are constructed of a knit fabric. The glove also features a leather wristband with a hook and loop closure. The essential character is imparted by the leather palm.

The applicable subheading for the horseback riding gloves 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 Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Brian Burtnik at 212-466-5880.

Sincerely,

Roger J. Silvestri
Director

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