CLA-2-42:S:N:N3H:354 871902
Mr. Bruce E. Benedict
John V. Carr & Son Inc.
3680 44th Street, Suite 200
Grand Rapids, Michigan 49512
RE: The tariff classification of leather work gloves from
Thailand and Hong Kong.
Dear Mr. Benedict:
In your letter dated February 19, 1992, on behalf of Control
Resource Industries, Inc., you requested a tariff classification
ruling.
You have submitted four samples. The first sample, style
215025, is a lined cowhide leather welder's glove. The glove
features leather overlay reinforcement adjacent to the thumb and
welt seam construction on the fingers and thumb.
Your sample, style 214016 is a unlined pigskin leather
glove. This glove features a partially elasticized wrist, fabric
capping and inseam construction. Your sample, style 81GD3201, is
identical in construction to style 21406, except it is made of
cowhide, instead of pigskin.
Your sample, style 81FLP-5025 is a partially lined work
glove with a cowhide leather palm-side and index finger and
finger tips on the back of the hand. This glove features a
leather overlay reinforcement on the palm and palm-side of the
index finger and thumb and across the knuckles of the back of the
hand. The back of the hand is made of cotton and the glove also
features a 2 1/2" wide rubberized cotton woven cuff. The
essential character of this glove is imparted by the leather.
The applicable subheading for styles 215025, 214016 and
81FLP-5025 will be 4203.29.1800, 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: other: gloves of horsehide or cowhide
(except calfskin) leather: other: other. The rate of duty will be
14 percent ad valorem.
The applicable subheading for style 214016 will be
4203.29.3010, HTS, which provides for articles of apparel and
clothing accessories, of leather or of composition leather:
gloves, mittens and mitts: other: other: other: men's, not 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