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NY 884013




April 14, 1993

CLA-2-42:S:N:N5:354 884013

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.8060

Mr. Ron Sias
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10038

RE: The tariff classification of a leather skateboarding glove from China.

Dear Mr. Sias:

In your letter dated March 18, 1993, on behalf of F.W. Woolworth Co., you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample, style GL-M33 is a half-fingered glove that has a suede leather palm, fourchettes and palm-side of the thumb. The back side of the hand is made of a knit man-made material with a 2 inch wide by 6 3/4 inch long suede leather insert internally padded with foam. Beneath the palm side of this glove is a 5 inch by 1 1/2 inch hard plastic insert with high density foam padding. The glove also features a two inch wide elasticized wrist band which is secured by a hook and loop fastener. The glove is designed for use in the sport of skate boarding. The essential character is imparted by the leather.

The applicable subheading for style GL-M33 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 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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