CBP Ruling N021405: The tariff classification of leather ski gloves from Vietnam.

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N0 N021405 (January 25, 2008)

Tariff classification

Headings: 4203

Product description

Style #OM2857 “Chilaca Glove” is made up of a palm side, from fingertips to wrist, of goatskin leather. Goatskin leather also makes up the sidewalls and backside of the fingers, and an overlay of goatskin leather also makes up the thumb/forefinger crotch. All areas covered in goatskin have been treated and the glove is water resistant. The wrist, fourchettes, and backside of the hand is made up of woven nylon fabric. The gloves also feature a knit polyester lining, elasticized wrists, a short vented gauntlet lined with nylon taffeta and an adjustable hook and loop strap fastener, a hook and clasp, and pre-curved fingers. A portion of the backside thumb, which serves as a nose wipe, is made of suede leather. The essential character of the glove is imparted by the leather palmside. The design features of the glove, in conjunction with the marketing and advertising, indicate that the gloves are designed for use in the sport of alpine skiing.

CBP rationale

The applicable subheading for style OM2857 “Chilaca Glove” will be 4203.21.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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: other.

Full text

N021405 January 25, 2008 CLA-2-42:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 4203.21.6000 Ms. Lori J.P. Boullet Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of leather ski gloves from Vietnam. Dear Ms. Boullet: In your letter dated December 26, 2007, you requested a tariff classification ruling. Style #OM2857 “Chilaca Glove” is made up of a palm side, from fingertips to wrist, of goatskin leather. Goatskin leather also makes up the sidewalls and backside of the fingers, and an overlay of goatskin leather also makes up the thumb/forefinger crotch. All areas covered in goatskin have been treated and the glove is water resistant. The wrist, fourchettes, and backside of the hand is made up of woven nylon fabric. The gloves also feature a knit polyester lining, elasticized wrists, a short vented gauntlet lined with nylon taffeta and an adjustable hook and loop strap fastener, a hook and clasp, and pre-curved fingers. A portion of the backside thumb, which serves as a nose wipe, is made of suede leather. The essential character of the glove is imparted by the leather palmside. The design features of the glove, in conjunction with the marketing and advertising, indicate that the gloves are designed for use in the sport of alpine skiing. The applicable subheading for style OM2857 “Chilaca Glove” will be 4203.21.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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: other. The rate of duty will be 5.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Deborah Marinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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