The tariff classification of a leather and textile "sport"glove from Taiwan.

NY 857509 November 23, 1990 CLA-2-42:S:N:N3H:354 857509 CATEGORY: Classification TARIFF NO.: 4203.21.8060 Mr. Lee W. Smith Wells Lamont 6640 West Touhy Avenue Chicago, IL 60648-4587 RE: The tariff classification of a leather and textile "sport" glove from Taiwan. Dear Mr. Smith: In your letter dated October 24, 1990, you requested a tariff classification ruling. The submitted sample, Innsbruck Sport, is composed of 50% pigskin, 42% neoprene and 8% nylon by weight. The half-fingered glove has a leather palm, fourchettes and palm side of the thumb. The back side of the hand is neoprene with four 1/2" holes in the knuckle area. The palm side of the glove is padded with leather reinforcement over foam. An open vent on the outside of the wrist is secured by a hook-and-loop fastener. The glove is similar in all material respects to gloves previously found to show design for use in bicycling and weightlifting. The essential character is imparted by the leather. 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% 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