CBP Ruling C88255 — The tariff classification of Mountaineering Gloves from Korea.

Tariff classification

Headings: 4203

Product description

The "snowcountry glove" is a gauntlet style glove with an outer shell made of woven man-made fabric and a palmside from the fingertips to the wrist, including the thumb constructed of leather. The glove has a removable dedicated fleece liner of outseam construction which attaches by means of hook and loop fabric. Additional features include an adjustable textile strap on the back of the wrist, a hook and clasp, pre-curved finger construction, fourchettes and sidewalls, an adjustable gauntlet drawstring closure and a "Granite Gear" embroidered label sewn at the gauntlet side seam. The essential character is imparted by the leather palmside material. The glove is designed for use in the sport of mountaineering. Also submitted were two mitten style versions of the "snowcountry glove". These included the "contour mitten" style which is a standard mountaineering mitten, and the "dexterity mitten" which features a trigger finger.

CBP rationale

The applicable subheading for all styles 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 C88255 June 2, 1998 CLA-2-42:RR:NC:TA:354 C88255 CATEGORY: Classification TARIFF NO.: 4203.21.8060 Ms. Angie Bedell Granite Gear, Inc. Industrial Park P.O. Box 278 Two Harbors, Minnesota 55616-0278 RE: The tariff classification of Mountaineering Gloves from Korea. Dear Ms. Bedell: In your letter dated May 14, 1998, you requested a tariff classification ruling. Three samples of similar gloves and mittens were provided for review. The "snowcountry glove" is a gauntlet style glove with an outer shell made of woven man-made fabric and a palmside from the fingertips to the wrist, including the thumb constructed of leather. The glove has a removable dedicated fleece liner of outseam construction which attaches by means of hook and loop fabric. Additional features include an adjustable textile strap on the back of the wrist, a hook and clasp, pre-curved finger construction, fourchettes and sidewalls, an adjustable gauntlet drawstring closure and a "Granite Gear" embroidered label sewn at the gauntlet side seam. The essential character is imparted by the leather palmside material. The glove is designed for use in the sport of mountaineering. Also submitted were two mitten style versions of the "snowcountry glove". These included the "contour mitten" style which is a standard mountaineering mitten, and the "dexterity mitten" which features a trigger finger. The applicable subheading for all styles 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 is 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, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →