C81916 C8 Ruling Active

The tariff classification of bicycling gloves from China.

Issued December 4, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4203.21.8060

Headings: 4203

Product description

A pair of half-finger bicycling gloves, identified as style #89173, was submitted for our examination. The entire palm side is made from pigskin leather and the back of the glove is "20% nylon/80% spandex" fabric. There is a leather palm and thumb reinforcement with foam padding and an open vent over the back of the wrist with an adjustable hook and loop tab closure. The essential character of the glove, which shows design for use in the sport of bicycling, is imparted by the leather components.

CBP rationale

The applicable subheading for the style #89173, bicycling gloves, 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

PD C81916 December 4, 1997 CLA-2-42:S:N:N:HO6 REH CATEGORY: Classification TARIFF NO.: 4203.21.8060 Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue, 33rd Floor New York, NY 10167-3397 Attention: Michele R. Markowitz RE: The tariff classification of bicycling gloves from China. Dear Ms. Markowitz: In your letter dated November 18, 1997, you requested a tariff classification on behalf of Dynacraft Industries, Inc. The sample provided is being returned as requested. A pair of half-finger bicycling gloves, identified as style #89173, was submitted for our examination. The entire palm side is made from pigskin leather and the back of the glove is "20% nylon/80% spandex" fabric. There is a leather palm and thumb reinforcement with foam padding and an open vent over the back of the wrist with an adjustable hook and loop tab closure. The essential character of the glove, which shows design for use in the sport of bicycling, is imparted by the leather components. The applicable subheading for the style #89173, bicycling gloves, 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 percent ad valorem. 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. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Michael D'Ambrosio Service Port Director St. Albans, Vt.

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