United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY B81181 - NY B81354 > NY B81221

Previous Ruling Next Ruling
NY B81221




February 6, 1997

CLA-2-42:RR:NC:TA:354 B81221

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.6000

Mr. W. J. Gonzalez
Trans-Union Customs Service Inc.
11941 S. Prairie Avenue
Hawthorne, California 90250

RE: The tariff classification of snowmobile gloves from China, Korea, Sri Lanka, Indonesia, Pakistan or Hong Kong.

Dear Mr. Gonzalez:

In your letter dated January 13, 1997, filed on behalf of Intersport Fashions West, Inc., you requested a tariff classification ruling. The provided samples will be returned as per your request.

Two samples of gloves were submitted for classification. Style 97001 is a insulted leather gauntlet glove with additional bulk for warmth. The glove features leather overlays on the palm area and thumb, additional padding over the back of the knuckles and fingers, sidewalls, a hook and clasp, a partially elasticized wrist, a hook and loop leather tab closure at the back of the wrist and "Polaris" is stitched in 1/2" letters diagontally cross the knuckles. The gauntlet has a closed side vent that is secured with a zipper. You have indicated that the glove is used in the sport of snowmobiling.

Style 97002 is a woven nylon insulated glove with added bulk for warmth and additional padding over the back of the knuckles, fingers, and forearm. The glove features a leather palm with suede overlay across the middle of the palm and thumb, an extended gauntlet cuff, sidewalls, a hook and clasp, and a elasticized wrist. The gauntlet has a closed side vent that is secured with a zipper. The words "Gore Tex", "Polaris" and "Kevlar Energized" are printed across the padded forearm on the backside. You have indicated that the glove is used in the sport of snowmobiling.

The applicable subheading for the gloves will be 4203.21.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of apparel and clothing accessories, of leather or of composition of leather: gloves, mittens and mitts: specially designed for use in sports: ski or snowmobile gloves, mittens and mitts: other. The duty rate will be 5.5% 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,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

Previous Ruling Next Ruling

See also: