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NY L87847

October 19, 2005

CLA-2-42:RR:NC:TA:354 L87847


TARIFF NO.: 4203.21.8030; 6116.92.0800

Mr. Richard Greene
Valley Forge Sports, Inc.
533 Abbott Drive
Broomall, PA 19008

RE: The tariff classification of gloves from Indonesia.

Dear Mr. Greene:

In your letter received September 29, 2005, you requested a tariff classification ruling.

Three samples of golf gloves were provided for review. “Style ZR Cotton Rain Glove” is constructed of a knitted cotton fabric. The tight fitting golf gloves feature an elasticized wristband sewn at the underside of the glove bottom, fourchettes, and a vented backside wrist area that is secured by hook and loop fasteners. The gloves are sold as a pair. The retail packaging advertises that the gloves will provide a sure grip in wet weather golfing.

“Style ZR Leather Rain Glove” is a sheepskin leather glove with backside knitted fabric inserts across the knuckle area and at the center of three fingers. The palm side has tiny circular cuts in a uniform pattern on the outer surface of the leather. The tight fitting golf glove features knitted fabric fourchettes, perforations on the backside fingers, and a vented elasticized wristband with a backside tightener that is secured by hook and loop fasteners. The glove is sold as a single left or right-handed glove.

“Style ZR Windstopper Gloves” are constructed with a palm side and backside forefinger made of a sheepskin leather with tiny circular cuts in a uniform pattern on the outer surface. The backside is made of a windproof breathable fabric. The tight fitting winter golf gloves feature knitted fabric fourchettes, a partially elasticized wrist, a backside wrist tightener secured by hook and loop fasteners, and a ribbed knit cuff. The gloves are sold as a pair.

The applicable subheading for the “Style ZR Cotton Rain Glove” will be 6116.92.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of cotton: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts. The rate of duty will be 2.8 percent ad valorem.

The applicable subheading for the “Style ZR Leather Rain Glove” and “Style ZR Windstopper Gloves” will be 4203.21.8030, 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 . . . Golf gloves. The rate of duty will be 4.9 percent ad valorem.

Articles classifiable under subheadings 6116.92.0800 and 4203.21.8030, HTS, which are products of Indonesia are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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 Deborah Marinucci at 646-733-3054.


Robert B. Swierupski

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