859725 85 Ruling Active

The tariff classification of golf gloves from Korea.

Issued February 4, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6116.10.0800

Headings: 6116

Product description

Your submitted sample, style ALLW129, is a full-fingered glove, with fourchettes, a three and one half inch vent secured by a hook and loop closure, an elasticized wrist and a ball marker. The fingers and thumb of this glove have two rows of small perforations extending one half inch from the tip to the bottom of the finger. This glove looks like suede leather, but is made of polyurethane coated man-made knit fabric. As per a telephone call to Mr. Ken Maemoto by this office, he stated that the palm side of the inset thumb is made of leather. An overlay of the same material, approximately two and three quarter inch long by one and one half inch wide, is used for reinforcement over the heel of the palm where the golf club is held. The features contained in this glove demostrate a design for use in the sport of golf.

CBP rationale

The applicable subheading for style ALLW129, will be 6116.10.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: gloves, .

Full text

NY 859725 February 4, 1991 CLA-2-61:S:N:N3H:354 859725 CATEGORY: Classification TARIFF NO.: 6116.10.0800 Mr. Wency Villaluz Yusen Aircargo 424 South Isis Avenue Inglewood, CA 90301 RE: The tariff classification of golf gloves from Korea. Dear Mr. Villaluz: In your letter dated January 14, 1991, on behalf of U.S. Precision Inc., you requested a tariff classification ruling. Your submitted sample, style ALLW129, is a full-fingered glove, with fourchettes, a three and one half inch vent secured by a hook and loop closure, an elasticized wrist and a ball marker. The fingers and thumb of this glove have two rows of small perforations extending one half inch from the tip to the bottom of the finger. This glove looks like suede leather, but is made of polyurethane coated man-made knit fabric. As per a telephone call to Mr. Ken Maemoto by this office, he stated that the palm side of the inset thumb is made of leather. An overlay of the same material, approximately two and three quarter inch long by one and one half inch wide, is used for reinforcement over the heel of the palm where the golf club is held. The features contained in this glove demostrate a design for use in the sport of golf. The applicable subheading for style ALLW129, will be 6116.10.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: gloves, ... coated or covered with plastics or rubber: other gloves, ..., all the foregoing specially designed for use in sports, .... The rate of duty will be 5.5 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

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