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PD E81793

July 01, 1999

CLA-2-61:S:N:N:HO6 REH

CATEGORY: CLASSIFICATION

TARIFF NO.: 6116.10.0800

Phil Patterson, Corp.
4521 Fleur Dr., Suite F
Des Moines, IA 50321

Attention: J.M. Abrahams

RE: The tariff classification of sports gloves from Korea.

Dear Mr. Abrahams:

In your letter dated May 14, 1999, you requested a tariff classification ruling on behalf of Boyt Harness, Co., Bob Allen Sportswear Div. This letter corrects the style number shown in our original reply dated June 23, 1999.

A representative sample of a full-fingered Shooting Glove identified as style #WG16, was submitted for our examination. The palm side, including the fourchettes, is made from a fabric-backed polyurethane material embossed with a grain-like pattern which imparts a leather look. The material that covers the back of the hand and thumb area is composed of a layer of expanded neoprene, covered on both sides with man-made knitted fabric, and printed with a camouflage pattern on the exposed surface. Other features include fabric-backed urethane reinforcements over the inside of the second, third, and fourth fingertips and a palm patch made of that same material along the outside edge seam. There is an adjustable elastic wrist band with hook and loop closures over an open vent at the outside of the wrist. You state that the gloves are designed for foul weather shooting of pistols, rifles, and shotguns. The essential character of the glove, which shows a design for use in the sport of shooting, is imparted by the palm material.

The applicable subheading for style #WG16, Shooting Glove,will be 6116.10.0800, Harmonized Tariff Schedule of the United States(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 forgoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts.... The rate will be 4.2 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Timothy G. Moran
Service Port Director

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