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NY 857264

November 14, 1990

CLA-2-61:S:N:N3H:354 857264


TARIFF NO.: 6116.10.5001

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

RE: The tariff classification of a basketball glove from Korea.

Dear Mr. Ju:

In your letter dated October 15, 1990, you requested a tariff classification ruling.

Your submitted sample is a knit basketball glove which you state is made of lycra. The fingers of this glove are open at the tips with a half-fingered thumb. The palm of this glove is covered with small dots of PVC. This glove is secured around the wrist by a 1 1/2 inch wide elastic band. A hook and loop closure fastens over the 2 1/2 inch deep side vent on the palm side of the hand. This glove shows design for use in the sport of basketball. The essential character of this glove is imparted by the PVC dot coated palm and palm side of the fingers.

The applicable subheading for the basketball gloves will be 6116.10.5001, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: gloves, mittens and mitts impregnated, coated or covered with plastics or rubber: with fourchettes: other gloves, mittens and mitts, specially designed for use in sports. The rate of duty will be 14 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

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