The tariff classification of a leather cross-country skiglove from Korea

NY 850787 April 18, 1990 CLA-2-42:S:N:N3H:354 850787 CATEGORY: Classification TARIFF NO.: 4203.21.5500 Ms.Cynthia Friedel The Glove Source, Inc. 9365 Gerwig Lane Columbia, MD 21046 RE: The tariff classification of a leather cross-country ski glove from Korea Dear Ms. Friedel: In your letter dated March 21, 1990, you requested a tariff classification ruling. Your submitted sample, style kilo, has a leather shell except for part of the back of the hand which is made of "drylete". This lightweight glove features lycra fourchettes, a knit lycra cuff, elasticized wrist and a hook and clasp. This glove also has leather palm and thumb reinforcement. The essential character of this glove is imparted by the leather shell. Our Headquarters office has previously ruled that gloves designed for use in cross-country skiing have the following characteristics: 1. Lightweight; 2. Back of the hand made of breathable material with or without perforations; 3. Wrist tightener to hold the glove firmly around the wrist and to prevent snow from entering; 4. Reinforcement on palm and along the thumb or reinforcement along the seam of the index finger and thumb to protect against the stress caused by the pole. Since your glove is similar in all material respects to the glove ruled on, it is properly classifiable as a cross-country ski glove.  The applicable subheading for the cross-country glove will be 4203.21.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of 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 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 New York Seaport