CLA-2-42:RR:NC:TAB:354 E83535
Mr. Jeffrey E. Berman
Chesta Company, Inc.
11216 Pickerington Road N.W.
Pickerington, OH 43147
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of leather gloves from Mexico; Article 509
Dear Mr. Berman:
In your letter dated June 14, 1999, you requested a ruling on the status of leather gloves from Mexico under the NAFTA. No samples were submitted.
In your request you describe two scenarios. In the first, foreign hides are imported into the United States where they will tanned and finished. The tanned leather is then shipped to Mexico where it is cut and sewn into gloves. The finished gloves would then be imported into the United States.
In the second scenario, hides from a foreign country would be imported into Mexico. These hides have not been tanned, parchment dressed or further prepared. The hair removal, tanning and finishing process would take place in Mexico. Once complete the leather would be cut, sewn and the gloves finished. The finished gloves would then be imported into the U.S.
You indicate that finished gloves in both scenarios will be entered under the subheadings found in 4203.29 HTS
The applicable tariff provision for the gloves will be 4203.29.0500 – 4203.29.5000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: other. The general rate of duty will be either 12.6 or 14 percent ad valorem.
Each of the non-originating materials used to make the gloves in both scenarios, namely the foreign hide, has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/42.11. The gloves will be entitled to a 5.6 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).
This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.
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 Brian Burtnik at 212-637-7083.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division