CLA-2-42:S:N:N3H:354 852347

Mr. Lee W. Smith
Wells Lamont
6640 West Touhy Avenue
Chicago, IL 60648-4587

RE: The tariff classification of a leather and textile glove from Korea.

Dear Mr. Smith:

In your letter dated May 7, 1990, you requested a tariff classification ruling. Your submitted sample, style H12, is a man's lightweight lined glove with a leather palm and fourchettes and a textile back. The shell of the glove is composed of 72% cabretta leather, 18% polyester and 10% cotton by weight. The lining of this glove is 100% polyester. The essential character of this glove is imparted by the leather palm.

The applicable subheading for style H12, will be 4203.29.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and leather accessories, of leather or of composition leather: gloves, mittens and mitts: other: other: other: men's... lined . The rate of duty will be 14 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