The tariff classification of soccer gloves from Taiwan.

PD C84148 March 11, 1998 CLA-2-61:S:N:N:HO6 REH CATEGORY: Classification TARIFF NO.: 6116.10.0800, 6116.93.0800 Fritz Companies, Inc. Hood Business Park 500 Rutherford Avenue Charlestown, MA 02129 Attention: Regina Iannelli RE: The tariff classification of soccer gloves from Taiwan. Dear Ms. Iannelli: In your letter dated January 30, 1998, you requested a tariff classification ruling on behalf of Brine, Inc. You submitted representative samples and material breakdowns for three soccer gloves. The overall appearance and construction characteristics are similar but the individual styles are best described independently as follows: KG-PRO (GT-PRO) - The main body is made of various man-made knitted fabrics including a double-layered mesh material over the palm and back of the glove and lycra over the wrist. There is a molded rubber overlay material covering the palm, and the palm side of the thumb, fingers, and wrist, and brightly colored latex coated PVC foam over the back of the fingers and a portion of the knuckle area. Other features include a two part adjustable wrist strap with hook and loop closures. KG-PLU (GT-PLUS) - The main body is made from a man-made knitted mesh fabric with a fleeced cotton backing. There are molded rubber pads on the inside of the fingers, thumb and palm and brightly colored latex coated PVC foam covering the back of the fingers and most of the knuckle area. That part of the palm not covered by the rubber pad and the back of the wrist is overlaid with a fabric-backed synthetic leather and there is a adjustable wrist strap with hook and loop closures. -2- KG-TOU (GT-Tour) - The palm side and the majority of the back of the glove is made from a fabric-backed synthetic leather lined with man-made knitted mesh fabric. The finger gussets and side panels are knitted material and there is brightly colored latex coated PVC foam over the back of the fingers and knuckle area. Like the other styles there is molded rubber overlay material covering the palm, thumb, and fingers, and an adjustable wrist strap with hook and loop closures. The essential characteristic of each style is imparted by the fabric comprising the main body of the glove. The applicable subheading for the style KG-TOU (GT-TOUR), soccer glove, will be 6116.10.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: Gloves, mittens and mitts impregnated, coated or covered with plastics or rubber: Other gloves, mittens and mitts, all the forgoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts.... The rate will be 4.4% ad valorem. The applicable subheading for the style KG-PRO (GT-PRO) and KG-PLU (GT-Plus), soccer gloves, will be 6116.93.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other gloves, mittens and mitts, all the forgoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts.... The rate will be 4.4% 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, Timothy G. Moran Service Port Director St. Albans, Vt.