United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 857838

December 5, 1990

CLA-2-42:S:N:N3H:354 857838


TARIFF NO.: 4203.21.8060

Ms. Stephanie Bloom
The Glove Source, Inc.
9365 Gerwig Lane
Columbia, MD 21046

RE: The tariff classification of bicycling gloves from Pakistan.

Dear Ms. Bloom:

In your letter dated November 2, 1990, you requested a tariff classification ruling.

Your submitted sample, style 502, is a half-fingered glove with a leather palm and palm-side of the thumb. You state in your letter, that a "palm patch", which incorporates a gel padding, will be applied after importation by your customer, however, the sample before this office does not include that addition. The back of the hand is made of 100% lycra and has a cut-a-way section secured by a hook and loop closure. Your second submitted sample, style 217, is also a half-fingered glove with a leather palm and palm-side of the thumb. The back of the hand is divided diagonally, the thumb side and back of the thumb is made of cotton terry. The remainder of the back of the hand is made of lycra and has a cut-a-away section secured by a hook and loop closure. These gloves show design for use in the sport of bicycle racing. The essential character of these gloves are imparted by the leather palm and thumb.

The applicable subheading for styles 502 and 217, will be 4203.21.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing and accessories, of leather or of composition leather: gloves, mittens and mitts: specially designed for use in sports: other: other:. The duty rate will be 4.9 percent ad valorem.

Articles classifiable under subheading 4203.21.8060 , HTS, which are products of Pakistan are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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