United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0853721 - NY 0853940 > NY 0853854

Previous Ruling Next Ruling

NY 853854

July 19, 1990

CLA-2-42:S:N:N3H:354 853854


TARIFF NO.: 4203.21.5500

Ms. Cynthia Friedel
The Glove Source, Inc.
9365 Gerwig Lane
Columbia, MD 21046

RE: The tariff classification of a leather cross-country ski glove from Korea

Dear Ms. Friedel:

In your letter dated June 25, 1990, you requested a tariff classification ruling.

Your submitted sample, style 4200, has a leather shell except for part of the back of the hand and back of the thumb which is made of spandex. This lightweight, lightly lined glove features a two inch wide elasticized wrist band and a hook and clasp. The glove has a closed side vent, which is secured by a hook and loop closure. This glove also has leather palm and thumb reinforcement. The essential character of this glove is imparted by the leather shell.

Our Headquarters' office has previously ruled that gloves designed for use in cross-country skiing have the following characteristics:

1. Lightweight;

2. Back of the hand made of breathable material with or without perforations;

3. Wrist tightener to hold the glove firmly around the wrist and to prevent snow from entering;

4. Reinforcement on palm and along the thumb or reinforcement along the seam of the index finger and thumb to protect against the stress caused by the pole.

Since your glove is similar in all material respects to the glove ruled on, it is properly classifiable as a cross-country ski glove.

The applicable subheading for the cross-country glove will be 4203.21.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of leather...: gloves, mittens and mitts: specially designed for use in sports: ski or snowmobile gloves, mittens and mitts: cross-country ski gloves, mittens and mitts. The rate of duty will be 3.5 percent ad valorem.

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 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.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: