A87404 A8 Ruling Active

The tariff classification of leather cycling gloves from Pakistan

Issued October 8, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4203.21.8060

Headings: 4203

Product description

The information you request concerns the proper classification of a half-finger glove with a leather padded palm, and a textile mesh back. A large back vent is secured with hook and loop fabric tabs. Submitted with your request are three catalog pages from different manufacturers which depict the described item as a cycling glove. Based upon the special design features and in conjunction with the marketing information we believe the gloves are suitable for use in the sport of cycling.

CBP rationale

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.

Full text

NY A87404 October 8, 1996 CLA-2-42:RR:NC:WA:354 A87404 CATEGORY: Classification TARIFF NO.: 4203.21.8060 Mr. Taj Halim Crown Products, Inc. 42375 Hystone Street Canton, MI 48187 RE: The tariff classification of leather cycling gloves from Pakistan Dear Mr. Halim: In your letter received in this office on September 9, 1996, you requested a tariff classification ruling. The information you request concerns the proper classification of a half-finger glove with a leather padded palm, and a textile mesh back. A large back vent is secured with hook and loop fabric tabs. Submitted with your request are three catalog pages from different manufacturers which depict the described item as a cycling glove. Based upon the special design features and in conjunction with the marketing information we believe the gloves are suitable for use in the sport of cycling. 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. The rate of duty will be 4.9 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Brian Burtnik at 212-466-5880. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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