The tariff classification of a sports glove from Taiwan.

NY 866428 September 20, 1991 CLA-2-61:S:N:N3H:354 866428 CATEGORY: Classification TARIFF NO.: 6116.10.0800 Ms. Kris Chapple Charles M. Schayer & Co. 3839 Newport Street Denver, CO 80220 RE: The tariff classification of a sports glove from Taiwan. Dear Ms. Chapple: In your letter dated August 26, 1991, on behalf of Head Sports, you requested a tariff classification ruling. As requested, the sample is being returned to you. The submitted sample, Ultimate Glove 5mm, is a neoprene rubber glove laminated on both sides with a nylon knit fabric. The extended neoprene gauntlet of the glove is laminated only on the outer surface. The gauntlet features a closed side vent secured by a 1-1/2" wide nylon woven strap with a hook and loop closure. The palm area of the glove has small M-shaped PVC patches to improve the grip. The glove appears to be designed for the sport of underwater diving. The applicable subheading for the Ultimate Glove 5mm will be 6116.10.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: ... , impregnated, coated or covered with plastics or rubber: ... 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