RE: The tariff classification of a leather glove from Pakistan.
Dear Ms. Baird:
In your letter dated November 3, 1995, you requested a classification ruling.
Your submitted sample, the "Vibration Glove", is a lined half-fingered glove with a padded leather palm and thumb reinforcement. The back of the hand is divided diagonally, the thumb side and back of the thumb is made of terry cloth. The remainder of the back of the hand is made of lycra. A center cut-a-way section is secured by a hook and loop closure. The essential character of this glove is imparted by the leather palm and thumb. The item is similar in all material aspects to gloves designed for use in the sport of bicycling.
The applicable subheading for the leather glove 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 or mitts: specially designed for use in sports: other, other. The duty rate will be 4.9 percent ad valorem.
Articles classifiable under subheading, 4203.21.8060, HTS, which are products of Pakistan are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.
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 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.