The tariff classification of gloves from China, Sri Lanka or Korea.
Issued January 4, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4203.21.5500
Headings: 4203
Product description
The submitted sample will be returned as per your request. The provided sample, style SU9049, is a lined glove with a complete palmside and fourchettes constructed of leather. The backside of the glove is constructed of a knitted 85% nylon 15% spandex fabric. The glove features a leather overlay at the thumb/index finger crotch which extends up the index finger, leather overlays at either side of the backside knuckle area, a partially elasticized wrist, a backside elasticized strap, and a hook and clasp. The cumulation of features on the glove shows design for the use in the sport of cross country skiing. The essential character of the glove is imparted by the leather palm.
CBP rationale
The applicable subheading for style SU9049 will be 4203.21.5500, 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: ski or snowmobile gloves, mittens and mitts: cross-country ski gloves, mittens and mitts.
Full text
NY H86441 January 4, 2002 CLA-2-42:RR:NC:TA:354 H86441 CATEGORY: Classification TARIFF NO.: 4203.21.5500 Ms. Renee L. Hoem Columbia Sportswear Company 6600 North Baltimore Portland, Oregon 97203 RE: The tariff classification of gloves from China, Sri Lanka or Korea. Dear Ms. Hoem: In your letter dated August 13, 2001, you requested a tariff classification ruling. The submitted sample will be returned as per your request. The provided sample, style SU9049, is a lined glove with a complete palmside and fourchettes constructed of leather. The backside of the glove is constructed of a knitted 85% nylon 15% spandex fabric. The glove features a leather overlay at the thumb/index finger crotch which extends up the index finger, leather overlays at either side of the backside knuckle area, a partially elasticized wrist, a backside elasticized strap, and a hook and clasp. The cumulation of features on the glove shows design for the use in the sport of cross country skiing. The essential character of the glove is imparted by the leather palm. The applicable subheading for style SU9049 will be 4203.21.5500, 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: ski or snowmobile gloves, mittens and mitts: cross-country ski gloves, mittens and mitts. The rate of duty will be 3.5 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 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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