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NY C89877


July 24, 1998

CLA-2-61:RR:NC:TA:354 C89877

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.6000; 6116.10.0800

Mr. Gary Schloss

Tabar, Inc.

58 Pine Street

New Canaan, Connecticut 06840

RE: The tariff classification of gloves from Sri Lanka, Thailand or China.

Dear Mr. Schloss:

In your letter dated July 3, 1998, you requested a tariff classification ruling.

Three samples of gloves were submitted for review. Style 3170 is a lined gauntlet style glove with an outershell constructed of cowhide leather with the exception of the lower backside which is constructed of a knitted nylon materials. The glove features an elasticized wrist with a textile tab wrist tightener on the backside gauntlet which closes by means of hook and loop fabric, a hook and clasp, and fourchettes. Included on the backside are two embroideries, "DaKine" on the forefinger and "DK" at the knuckle area. The culmination of features indicates design for use in the sport of skiing. The essential character is imparted by the leather outershell.

Style 2501 is a lined gauntlet style glove with leather comprising the full palm from fingertips to wrist, backside fingers and the tip of the thumb, and fourchettes. The remainder of the outershell is constructed of a woven nylon fabric with an inner coating. The glove features a partially elasticized wrist, a backside textile strap wrist tightener, a hook and clasp, a nylon retention loop sewn at the gauntlet hem which can accommodate a retention leash and "EMS" embroidered on the backside gauntlet cuff. The culmination of features indicates design for use in the sport of skiing. The essential character is imparted by the leather palm.

Style MEC-07 is an alpine and marine sports glove with a palmside from fingertips to wrist constructed of a coated man-
made knit fabric. The remainder of the glove is constructed of a three layer fabric consisting of two plies of knitted material with a windproof breathable membrane in the middle. The glove features an elasticized wrist strap with a hook and loop fabric closure, "Mountain Equipment Co-op" embroidered across the backside knuckle area and fourchettes. Though not included on the submitted sample, you have indicated that the glove will also be made with a hook and clasp.

Please note, on future ruling references all samples should be tagged with corresponding style numbers.

The applicable subheading for styles 3170 and 2501 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 rate of duty will be 5.5 percent ad valorem.

The applicable subheading for style MEC-07 will be 6116.10.0800, HTS, which provides for Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts. The rate of duty will be 4.4 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,


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