CLA-2-61:RR:NC:TA:354 K84489
Ms. Roxane Peiffer
NGJ Norman G. Jensen, Inc.
3050 Metro Drive, Suite 300
Minneapolis, MN 55425
RE: The tariff classification of gloves from China and Pakistan.
Dear Ms. Peiffer:
In your letter dated February 18, 2004, you requested a tariff classification ruling on behalf of Dakota Outerwear Co. Inc. The provided samples will be returned as per your request.
Four samples were submitted for review. Style MPI25-200 is a lined and insulated glove with a palmside from fingertips to wrist and fourchettes constructed of cowhide leather. The complete backside and palmside gauntlet is made of a woven fabric. The glove features a waterproof barrier, inner foam padding on the backside, a partially elasticized wrist, a backside wrist strap that is secured by hook and loop fasteners, a leather palm patch and a ribbed knit cuff. The country of origin of the glove is China.
Style DOC-431 is a glove with a complete palmside constructed of cowhide suede leather and a backside made of a knitted fabric. The glove features palmside coated fabric reinforcements at three of the fingertips and at the seam below the pinky, an elasticized wristband that is secured by hook and loop fasteners and suede fourchettes. The country of origin of the glove is Pakistan.
Style MPI-430 is a glove with a complete palmside made of a 20% PVC 80% polyurethane knit coated fabric in which the coating exceeds 50% by weight of the underlying fabric. The backside of the glove is made of neoprene sandwiched between two knitted fabrics. The glove features an inner lining, a waterproof barrier, palmside coated fabric reinforcements at three of the fingertips and at the seam below the pinky, an elasticized wristband that is secured by hook and loop fasteners and coated fabric fourchettes. The essential character of the glove is imparted by the coated fabric palmside material. The country of origin of the glove is Pakistan.
Style MPI-400 is a lined cowhide leather glove with a short hemmed cuff. The glove features an elasticized wrist with a backside wrist tightener that is secured with hook and loop fabric fasteners and fourchettes. The country of origin of the glove is Pakistan.
The applicable subheading for the Styles MPI25-200, DOC-431, and MPI-400 will be 4203.29.1500, 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: With fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers. The rate of duty will be 14 percent ad valorem.
The applicable subheading for Style MPI-430 will be 6116.10.4400, HTS, which provides for Gloves, mittens and mitts, knitted or crocheted: . . . other: without fourchettes: cut and sewn from pre-existing machine-knit fabric that is impregnated, coated or covered with plastics or rubber: other: containing over 50% by weight of plastics or rubber. The rate of duty will be 9.9 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division