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NY 874715




June 12, 1992

CLA-2-42:S:N:N3H:354 874715

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.6000

Mr. Steve Aronson
The North Face
999 Harrison Street
Berkeley, CA 94710

RE: The tariff classification of a leather ski glove from Hong Kong.

Dear Mr. Aronson:

In your letter dated May 20, 1992, you requested a tariff classification ruling.

Your submitted sample, style 78721, is an "extreme ski glove".
The outer shell has a leather palm-side, thumb, forefinger and fingertips on the back of the hand. The remainder of the back of the hand and the four inch gauntlet is made of a nylon woven construction. In addition this glove has leather overlaid reinforcement over the knuckles on the back of the hand and a wrist tightener. The gauntlet may also be tightened by means of an adjustable drawstring in the hem. This glove also has a removable liner of 100% polyester fleece. The liner has an outseam construction indicating that it is not designed for separate use.

The applicable subheading for style 78721 will be 4203.21.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: especially designed for use in sports: ski or snowmobile gloves, mittens and mitts, other. The rate of duty will be 5.5 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.

Sincerely,

Jean F. Maguire
Area Director

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