The tariff classification of a Baseball Glove from Taiwan

NY 868759 December 13, 1991 CLA-2-39:S:N:N3H:354-868759 CATEGORY: Classification TARIFF NO.: 3926.20.2000 Mr. Fermin Cuza Mattel, Incorporated Customs Administration 333 Continental Blvd. El Segundo, CA 90245-5012 RE: The tariff classification of a Baseball Glove from Taiwan Dear Mr. Cuza: In your letter dated October 31, 1991, you requested a tariff classification ruling on behalf of Aviva Sports, Inc. The submitted sample, style 35010, is a junior size baseball glove. The glove measures 21 cm. from the tip of the index finger to the wrist and 29 cm. from pinky to thumb. The back of the hand and finger is constructed from a sturdy woven nylon fabric. The palm, palm side of the fingers and web is made from a uniformly close dotted PVC material with a knit substrate. The inside of the glove is vinyl and a felt padding layer is inserted to provide cushioning in the palm. Vinyl laces are used to complete the glove. A back of the wrist strap can be adjusted with hook and loop fabric. The essential character of the glove is imparted by the PVC palm. The applicable subheading for the baseball glove will be 3926.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics ..., gloves: ... specially designed for use in sports: baseball and softball gloves and mitts. The duty rate will be 6 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