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HQ 083537

May 01, 1989

CLA-2:CO:R:C:G 083537 SR


TARIFF NO.: 4203.21.8030

Mr. James S. Ju
Yie & Co., Inc.
29 West 30th Street
Suite 901
New York, N.Y. 10001

RE: Classification of golf gloves

Dear Mr. Ju:

This is in reference to your letter dated January 4, 1989, requesting the tariff classification of a golf glove under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample from Korea was submitted.


The merchandise at issue is a golf glove. The palm side of the glove is of leather. The back of the glove is made of stretchy nylon with small holes throughout for aeration. The fourchettes are made of stretchy nylon as well. The glove has a deep vent on the back which can be opened or closed by means of a leather patch on a velcro closure. The velcro is connected to the side seam by an elastic band.


What is the classification of a golf glove under the HTSUSA?


Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. The glove at issue is made up of leather and nylon. Under GRI 3 (b) the material that imparts the essential character of the glove must
be determined. The glove is worn when playing golf to provide the player with a better grip on the golf club. It is the leather palm of the glove that fulfills that role. The nylon back of the glove merely keeps the golfer's hand cooler when wearing the leather grip. It is the leather palm that imparts the essential character of the glove.

Subheading 4203.21.80, HTSUSA, provides for articles of apparel of leather, gloves, specially designed for use in sports, other. Subheading 6216.00.38, HTSUSA, provides for other textile gloves, not knitted or crocheted. Because the essential character of the gloves at issue is imparted by the leather. GRI 3(b) requires that the gloves be classified under subheading 4203.21.80, HTSUSA.


The merchandise at issue is classifiable under subheading 4203.21.8030, HTSUSA, as leather gloves specially designed for use in sports, other, golf gloves. The rate of duty is 4.9 percent per dozen. This merchandise is not subject to visa requirements or quota.


John Durant, Director
Commercial Rulings Division

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