CLA-2-42:RR:NC:TA:354 K89082
Ms. Marsha McCabe
MidWest Quality Gloves, Inc.
P. O. Box 260
Chillicothe, MO 64601
RE: The tariff classification of gloves from China.
Dear Ms. McCabe:
In your letter dated August 18, 2004, you requested a tariff classification ruling. The six provided samples will be returned as per your request. As discussed, please limit future submissions to five samples.
Style WN228 is a men’s gunn-cut cowhide leather glove featuring a backside elasticized wrist and a hemmed cuff.
Style WN242 is a men’s gunn-cut work glove with a palmside from fingertips to wrist and a complete thumb constructed of a cowhide leather. The backside and open cuff are made of a woven fabric. Backside leather overlays are found on the forefinger, three fingertips and across the knuckle area. The glove also features an inner palmside fabric lining and a backside elasticized wrist. The glove will also be available fully lined and insulated as style WN204.
Style WN201 is a men’s lined gunn-cut work glove with a complete palmside and a complete thumb constructed of a deer grain leather. The complete backside is made of a woven fabric. Backside leather overlays are found on the fingertips and across the knuckle area.
Style WN203 is a men’s lined and insulated gunn-cut cowhide leather glove. The glove features a backside elasticized wrist, a leather reinforcement across the center of the palm, and a hemmed gauntlet bottom with an extended ribbed knit cuff. The glove will also be available with a woven fabric backside as style WN202.
The applicable subheading for style Style WN228 will be 4203.29.0800, 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: Wholly of leather: Other. The rate of duty will be 14 percent ad valorem.
The applicable subheading for Styles WN242, WN204, WN203, and WN202 will be 4203.29.1800, 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 WN201 will be 4203.29.3020, 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 . . . lined. The rate of duty will be 14 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 354 at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division