NY 866428: The tariff classification of a sports glove from Taiwan.

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.

                                 NY 866428
                              September 20, 1991


CLA-2-61:S:N:N3H:354 866428  

CATEGORY:  Classification

TARIFF NO.: 6116.10.0800  

Ms. Kris Chapple
Charles M. Schayer & Co.
3839 Newport Street
Denver, CO  80220

RE:  The tariff classification of a sports glove from Taiwan.

Dear Ms. Chapple:

     In your letter dated August 26, 1991, on behalf of Head
Sports, you requested a tariff classification ruling.  As
requested, the sample is being returned to you.
       
     The submitted sample, Ultimate Glove 5mm, is a neoprene
rubber glove laminated on both sides with a nylon knit fabric. 
The extended neoprene gauntlet of the glove is laminated only on
the outer surface.  The gauntlet features a closed side vent
secured by a 1-1/2" wide nylon woven strap with a hook and loop
closure.  The palm area of the glove has small M-shaped PVC
patches to improve the grip.  The glove appears to be designed
for the sport of underwater diving.

     The applicable subheading for the Ultimate Glove 5mm will be
6116.10.0800, Harmonized Tariff Schedule of the United States
(HTS), which provides for gloves, mittens and mitts, knitted or
crocheted: ... , impregnated, coated or covered with plastics or
rubber: ... specially designed for use in sports.  The rate of
duty will be 5.5 percent 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,

                                   
  
                                     Jean F. Maguire
                                     Area Director
                                     New York Seaport