CLA-2-42:RR:NC:TA:354 K89364
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.
Styles WN223 and WN224 are men’s gunn-cut deerskin leather gloves featuring a backside elasticized wrist and a hemmed cuff.
Style WN229 is a men’s gunn-cut pigskin leather glove featuring a backside elasticized wrist and a hemmed cuff. The glove will also be available in a cow skin leather version as Style WN227.
Style WN241 is a men’s gunn-cut work glove with a palmside from fingertips to wrist and a complete thumb constructed of a pigskin 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.
Style WN240 is a men’s gunn-cut work glove with a complete palmside and a complete thumb constructed of a deerskin leather. The backside is made of a woven fabric. Leather overlays are found on the backside fingertips and across the knuckle area. The glove features an elasticized backside wrist and a fabric trimmed vented cuff.
The applicable subheading for styles WN223, WN224, WN229, and WN240 will be 4203.29.3010, 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: other: other: men’s . . . not lined. The rate of duty will be 14 percent ad valorem.
The applicable subheading for style WN227 will be 4203.29.0800, 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 style WN241 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