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NY B89884

September 24, 1997

CLA-2-42:RR:NC:TA:354 B89884


TARIFF NO.: 4203.21.5500

Mr. Bob Fuse
Gates-Mills Inc.
Harrison Street
P.O. Box 547
Johnstown, New York 12095-0547

RE: The tariff classification of cross country ski gloves from China.

Dear Mr. Fuse:

In your letter dated September 17, 1997 you requested a tariff classification ruling.

The submitted sample, style 2929W, is a lined glove with a complete palmside and backside fingers constructed of leather. The remainder of the backside which includes the area covering the knuckles to the wrist and the thumb are constructed of a 50% spandex 50% nylon knitted breathable fabric. You have indicated that the glove will be sold to sporting goods accounts for cross-country skiing, skeet and trap shooting and biathlon target shooting and will also be available as style 2929. The glove features a leather overlay along the thumb/index finger crotch, a hook and clasp, a partially elasticized wrist, fourchettes and a backside leather tab elasticized strap with hook and loop closure. The cumulation of features indicate a glove specially designed for use in the sport of cross country skiing. The essential character of the glove is imparted by the leather palm.

Please note that Rule No. 6 of The Textile Fiber Products Identification Act requires the use of generic fiber names on the marking of textile products.

The applicable subheading for styles 2929W and 2929 will be 4203.21.5500, 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: ski or snowmobile gloves, mittens and mitts: cross-country ski gloves, mittens and mitts. The rate of duty will be 3.5 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Brian Burtnik at 212-466-5880.


Robert B. Swierupski

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