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NY D83388




November 6, 1998

CLA-2-42:RR:NC:TA:354 D83388

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.29.1800

Mr. Rafael Hernandez
The Disney Store, Inc.
101 North Brand Boulevard, Suite 1000
Glendale, California 91203-2671

RE: The tariff classification of gloves from China.

Dear Mr. Hernandez:

In your letter dated October 30, 1998, you requested a tariff classification ruling. The provided sample will be returned as per your request.

The submitted sample, style SG99110, is a lined clute cut cowhide suede glove. The glove features inner foam insulation, a partially elasticized wrist, contrasting color suede trim at the open cuff, and an embroidered emblem of "Mickey Mouse" dressed for cold weather sewn on the backside cuff. The essential character of the glove is imparted by the cowhide leather outershell.

In the case of Stonewall Trading Company v. United States, 64 Cust. Ct. 482, C.D. 4023 (1970), the Customs Court held that certain vinyl gloves were properly classifiable under the provision for other ski equipment, in item 734.97, TSUS (now provided for in various U.S. subheadings). These gloves were found to have the following characteristics:

1. a hook and clasp to hold the gloves together;
2. an extra piece of vinyl stitched along the thumb portion to meet the stress caused by the flexing of the knuckles when the skier grasps the ski pole;
3. an extra piece of red colored vinyl with padding reinforcement and inside stitching, which is securely stitched across the middle of the glove where the knuckles bend and cause stress;
4. cuffs with an elastic gauntlet to hold the gloves firm around the wrist, so as to be waterproof, and to keep it securely on the hand.

In your letter, Style SG99110 is referred to as a ski glove. The glove does not conform to C.D. 4023 and would, therefore, not be classifiable as a ski glove.

The applicable subheading for style SG99110 will be 4203.29.1800, 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: other: gloves of horsehide or cowhide (except calfskin) leather: other: other. The rate of duty will be 14 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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