HQ 083537: Classification of golf gloves

us-cbp-cross-rulings-hq-083537HQ 083537: Classification of golf glovesGuidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.





                                      HQ 083537

                                    May 01, 1989



          CLA-2:CO:R:C:G  083537  SR

          CATEGORY:  Classification

          TARIFF NO.:  4203.21.8030

          Mr. James S. Ju
          Yie & Co., Inc.
          29 West 30th Street
          Suite 901
          New York, N.Y. 10001

          RE:  Classification of golf gloves

          Dear Mr. Ju:

               This is in reference to your letter dated January 4, 1989,
          requesting the tariff classification of a golf glove under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).  A sample from Korea was submitted.

          FACTS:

               The merchandise at issue is a golf glove.  The palm side of
          the glove is of leather.  The back of the glove is made of
          stretchy nylon with small holes throughout for aeration.  The
          fourchettes are made of stretchy nylon as well.  The glove has a
          deep vent on the back which can be opened or closed by means of a
          leather patch on a velcro closure.  The velcro is connected to
          the side seam by an elastic band.

          ISSUE:

               What is the classification of a golf glove under the HTSUSA?

          LAW AND ANALYSIS:

               Classification of goods under the HTSUSA is governed by the
          General Rules of Interpretation (GRI), taken in order.  The glove
          at issue is made up of leather and nylon.  Under GRI 3 (b) the
          material that imparts the essential character of the glove must    

















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          be determined.  The glove is worn when playing golf to provide
          the player with a better grip on the golf club.  It is the
          leather palm of the glove that fulfills that role.  The nylon
          back of the glove merely keeps the golfer's hand cooler when
          wearing the leather grip.  It is the leather palm that imparts
          the essential character of the glove.

               Subheading 4203.21.80, HTSUSA, provides for articles of
          apparel of leather, gloves, specially designed for use in sports,
          other.  Subheading 6216.00.38, HTSUSA, provides for other textile
          gloves, not knitted or crocheted.  Because the essential
          character of the gloves at issue is imparted by the leather.  GRI
          3(b) requires that the gloves be classified under subheading
          4203.21.80, HTSUSA.

          HOLDING:

               The merchandise at issue is classifiable under subheading
          4203.21.8030, HTSUSA, as leather gloves specially designed for
          use in sports, other, golf gloves.  The rate of duty is 4.9
          percent per dozen.  This merchandise is not subject to visa
          requirements or quota.

                                       Sincerely,



                                       John Durant, Director
                                       Commercial Rulings Division


























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