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NY 892666




December 23, 1993

CLA-2-42:S:N:N5:354 892666

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.8060

Ms. Kim Biby
Reb-Co Racing Enterprises
70 West Easy Street
Simi Valley, CA 93065

RE: The tariff classification of gloves from Mexico.

Dear Ms. Biby:

In your letter dated November 15, 1993, you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample, style 00020, is a glove with a leather palm, palm-side of the fingers and thumb and fourchettes. The back of the hand is made of a fire resistant man-made material. The glove features an elasticized wrist and a hook and loop closure over a side vent. The essential character is imparted by the leather palm. The glove shows design for use by drivers in the sport of automobile racing.

The applicable subheading for style 00020 will be 4203.21.8060, 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: specially designed for use in sports: other, other. The rate of duty will be 4.9 percent ad valorem.

Articles classifiable under subheading 4203.21.8060, HTS, which are products of Mexico, and are imported on or prior to December 31, 1993, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Effective January 1, 1994, with the implementation of the North American Free Trade Agreement (NAFTA), Mexico will no longer be designated a GSP beneficiary country.

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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