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NY 861321

April 10, 1991

CLA-2-42:S:N:N3H:354 861321


TARIFF NO.: 4203.29.0500

Mr. Wency Villaluz
Yusen Aircargo
424 South Isis Avenue
Inglewood, CA 90301

RE: The tariff classification of leather gloves from Korea.

Dear Mr. Villaluz:

In your letter dated March 11, 1991, on behalf of Fieldsheer Inc., you requested a tariff classification ruling.

Your first submitted sample, style 235, is an unlined leather glove. The palm and palm-side of the thumb have a leather overlay. Additionally this glove has an inseam construction, except for the back of the three middle fingers. This glove features a partially elasticized wrist, fourchettes and is fastened at the wrist by a hook and loop closure over a closed side vent. This glove is designed for motorcycle riding. It is our position that motorcycling is not a sport. Consequently, the instant glove is precluded from being considered a sports glove for tariff purposes.

We cannot rule on style 266. This office is precluded from ruling on the classification of merchandise which is the subject of a current or completed Customs transaction. If the transaction is current and you want to have your arguments considered and ruled upon, you should ask the District or Area Director having jurisdiction over the entry of your merchandise to seek advice from Customs Headquarters through the Internal Advice procedure. If the transaction is completed and entry has been liquidated, you should file a protest and seek further review of that protest by our Headquarters office.

The applicable subheading for style 235 will be 4203.29.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of leather or composition leather: gloves, mittens and mitts: other: gloves of horsehide or cowhide (except calfskin) leather: wholly of leather: with fourchettes or sidewalls which, at a minimun, extend from fingertip to fingertip between each of the four fingers. 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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