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NY C80703




October 23, 1997

CLA-2-42:RR:NC:TA:354 C80703

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.8060

Ms. Amy Kopp
Black Diamond Equipment, Ltd.
2084 East 3900 South
Salt Lake City, Utah 84124

RE: The tariff classification of mountaineering gloves from China.

Dear Ms. Kopp:

In your letter dated October 14, 1997, you requested a tariff classification ruling.

Style 801800 is a gauntlet style mitten with an outer shell of woven nylon which is coated on the inside and has a removable insulated and waterproof liner which attaches by means of hook and loop fabric. The palmside from the fingertips to the wrist, the sidewalls, and the backside fingertip patches are constructed of leather. The mitten features an adjustable strap on the back of the wrist, a hook and clasp, pre-curved construction, and a adjustable drawstring closure. The essential character is imparted by the leather. The mitten is designed for use in the sport of mountaineering.

The applicable subheading for style 801800 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 is 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,

Robert B. Swierupski
Director,

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