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NY K81821

December 24, 2003
CLA-2-42:RR:NC:TA:354 K81821


TARIFF NO.: 4203.21.8060

Mr. Dominic Teh
Sun Bay International
5250 W. Century Blvd., Suite 608
Los Angeles, CA 90045

RE: The tariff classification of gloves from China

Dear Mr. Teh:

In your letter dated December 5, 2003, you requested a tariff classification ruling on behalf of Boland International Inc.

Style AM-SG-0301 is a lined and insulated leather glove. Cushioned leather overlays are found on the lower palm which extend across the thumb and up the lower outer portion of the forefinger, and on the backside knuckle area which extend to the thumb and the lower portion of the fingers. The glove also features a leather wrist cuff which is secured by hook and loop fasteners and fourchettes. The cumulation of features on the glove shows a design for use in the sport of snowboarding.

The applicable subheading for the glove 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. In 2004, the rate of duty will remain the same.

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 646-733-3054.


Robert B. Swierupski

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