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NY L87800





October 19, 2005

CLA-2-61:RR:NC:TA:354 L87800

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.8030; 6116.10.0800

Mr. Richard Greene
Valley Forge Sports, Inc.
533 Abbott Drive
Broomall, PA 19008

RE: The tariff classification of gloves from Indonesia.

Dear Mr. Greene:

In your letter received September 27, 2005, you requested a tariff classification ruling.

Five golf gloves were submitted for review. The “Style W100 - Valley Forge All Weather Glove” is constructed of a knitted fabric with a polyurethane coating on the outer surface. The tight fitting golf glove features a palm side coated fabric reinforcement measuring approximately 2-3/4 inches by 1-1/2 inches sewn vertically at the seam below the pinky, knitted fabric fourchettes, perforations on the backside fingers, an elasticized wristband sewn at the underside of the glove bottom, and a vented backside wrist area that is secured by hook and loop fasteners. The glove is sold as a single left or right-handed glove. The glove will also be available with a suede finish coating as “Style S100 - Valley Forge Suede All Weather Glove”.

“Style H100 - Valley Forge Half-finger Glove” has a palm side and fourchettes constructed of a knitted fabric with a polyurethane coating on the outer surface. The backside of the glove is made of a knitted cotton fabric. The tight fitting glove features a partially elasticized wrist, and a backside wrist tightener secured by hook and loop fasteners. The glove is sold as a single left or right-handed glove.

“Style C100 - Valley Forge Cabretta Flex Glove” is a sheepskin leather glove with backside knitted fabric inserts across the knuckle area and at the center of three fingers. The tight fitting glove features perforations on the backside fingers, an elasticized wristband sewn at the underside of the glove bottom, and a vented backside wrist area that is secured by hook and loop fasteners. The glove is sold as a single left or right-handed glove.

“Style K100 - Valley Forge Traditional Cabretta Glove” is constructed of a sheepskin leather. The tight fitting golf glove features perforations on the fingers, an elasticized wristband sewn at the underside of the glove bottom, and a vented backside wrist area that is secured by hook and loop fasteners. The glove is sold as a single left or right-handed glove.

The applicable subheading for the “Style W100 - Valley Forge All Weather Glove”, “Style S100 - Valley Forge Suede All Weather Glove”, and “Style H100 - Valley Forge Half-finger 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 foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts. The rate of duty will be 2.8 percent ad valorem.

The applicable subheading for the “Style C100 - Valley Forge Cabretta Flex Glove” and “Style K100 - Valley Forge Traditional Cabretta Glove” will be 4203.21.8030, 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 . . . Golf gloves. The rate of duty will be 4.9 percent ad valorem.

Articles classifiable under subheadings 6116.10.0800 and 4203.21.8030, HTS, which are products of Indonesia are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,

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