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NY L87853





October 19, 2005

CLA-2-42:RR:NC:TA:354 L87853

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.8030; 4203.29.3010; 6116.10.0800; 6216.00.5420

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

RE: The tariff classification of gloves from Indonesia.

Dear Greene:

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

Five glove samples were submitted for review. The “Style G100 - Valley Forge Windstopper Winter Glove” is constructed with a complete palmside from fingertips to wrist and the backside forefinger constructed of a sheepskin leather. The balance of the backside is made of 3 layer fabric consisting of a bonding membrane sandwiched between two knitted fabrics. The glove features knitted fabric fourchettes, 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 in pairs. You suggest in your letter that Style G100 is a golf glove. However, the packaging advertises use as a winter glove for various outdoor activities, not as a glove specifically designed for use in the sport of golf. The item is properly classified as a cool weather glove under 4203.29.3010, HTS.

“Style A100 - Valley Forge Pull-on Winter Golf Glove” is constructed with a knitted fabric with a plastic coating on the outer surface comprising the complete palm side from the wrist to the fingertips and also extending to the outer edge of the forefinger. The glove backside is made of a fleece fabric. The tight fitting golf glove features knitted fabric fourchettes, a ribbed knit cuff, and two thin elasticized strips sewn across the underside of the knuckles.

“Style J100 - Valley Forge Jay Siegel Senior Glove” is constructed with sheepskin leather comprising the complete palm side from the wrist to the fingertips and also extending to the outer edge of the forefinger. Backside knitted thermal fabric inserts are located across the upper knuckle area, on the lower thumb, at the edge of the lower knuckle area, and at the center of three fingers. The balance of the backside is made of sheepskin leather. Two leather overlays with inner gel pads are sewn at the lower palm. The retail package advertises that the gloves are designed for senior golfers and is sold as a single left or right-handed glove. The tight fitting glove also features a vented knitted thermal fabric cuff, knitted fabric fourchettes, perforations on the fingers, and a backside wrist tightener secured by hook and loop fasteners.

“Style T900 - Valley Forge Golf Cart Mitts” are fleece lined with an outershell constructed of a woven nylon fabric. Three coated fabric overlays are found on portions of the palm side. The mitts also feature an elasticized wrist and hemmed bottom open cuff. The gloves are sold in pairs. Mitts used to drive golf carts are properly classified as woven fabric mitts under 6216.00.5420, HTS, and would not qualify as gloves specially designed for use in the sport of golf.

“Style L100 - Valley Forge Traditional Winter Golf Gloves” are constructed of a knitted fabric with a PU coating on the outer surface comprising the complete palm side. The backside is made of a knitted acrylic fabric. 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, 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 gloves are sold in pairs and the retail package advertises the item as winter golf gloves.

The applicable subheading for the “Style G100 -Valley Forge Windstopper Winter Glove” will be 4203.29.3010, 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: other: other: men’s . . . not lined. The rate of duty will be 14 percent ad valorem.

The applicable subheading for the “Style A100 - Valley Forge Pull-on Winter Golf Glove” and “Style L100 - Valley Forge Traditional Winter Golf Gloves” 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 2.8 percent ad valorem.

The applicable subheading for the “Style J100 - Valley Forge Jay Siegel Senior Glove” 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.

The applicable subheading for the “Style T900 - Valley Forge Golf Cart Mitts” will be 6216.00.5420, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mitten and mitts: other: of man-made fibers: other: without fourchettes . . . other. The duty rate will be 20.7 cents per kilogram plus 10.4 percent ad valorem.

Articles classifiable under subheadings 4203.21.8030 and 6116.10.0800, 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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