The tariff classification of a leather/textile glove fromKorea and Indonesia.
Issued May 2, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4203.21.8030
Headings: 4203
Product description
The tariff classification of a leather/textile glove fromKorea and Indonesia.
CBP rationale
The applicable subheading for the leather/textile golf glove will be 4203.21.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of leather or composition leather: gloves, mittens and mitts: specially designed for use in sports: other: golf gloves.
Full text
NY 851423 May 2, 1990 CLA-2-42:S:N:N3H:354 851423 CATEGORY: Classification TARIFF NO.: 4203.21.8030 Mr. Lane Peterson Roger Dunn Golf Shops, Inc. 2803 S. Yale Street Santa Ana, CA 92704 RE: The tariff classification of a leather/textile glove from Korea and Indonesia. Dear Mr. Peterson: In your letter dated April 6, 1990, you requested a tariff classification ruling. Your submitted sample is a full-fingered glove elasticized at the wrist, with an unlined leather palm and thumb. The back of the hand and thumb is made of nylon mesh fabric with nylon knit fourchettes and sidewalls. The 3" long open vent in the center of the glove is secured by a 2" wide strap with a hook and loop fastener. The cumulation of features of this glove show design for use in golf. The essential character of this glove is imparted by the leather palm and thumb. The applicable subheading for the leather/textile golf glove will be 4203.21.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of leather or 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 subheading 4203.21.8030, HTS, which are products of Indonesia, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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
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