CLA-2-42:OT:RR:NC:N3:354
Ms. April M. DeJager
Performance Fabrics Inc.
2000 Oak Industrial Drive NE
Grand Rapids, MI 49505
RE: The tariff classification of gloves from China.
Dear Ms. DeJager:
In your letter dated August 11, 2011, you requested a tariff classification ruling. The sample submitted will be returned.
Style 5040 is a pair of unisex full-fingered split cowhide leather work gloves. A second layer of the leather overlays the thumb, palm and fingers and overlaps a portion of the front of the approximately 2½ inch 70 percent plastic and 30 percent cotton fabric cuff. The gloves also feature a lining composed of Superfabric®, which is comprised of cotton fabric with resin dot coating. The HexArmor® name and logo appears on the lower bottom portion of the backside glove. The gloves will be marketed as personal protective equipment which is both cut resistant and abrasion resistant.
You assert that Style 5040 is properly classified under 4203.29.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles of apparel and clothing accessories, of leather or of composition leather: Gloves, mittens and mitts: Other: Other: Other: For other persons: Lined. However, the gloves are constructed of split cowhide leather.
The applicable subheading for Style 5040 will be 4203.29.1800, Harmonized Tariff Schedule of the United States (HTSUS), 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.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Robert Ivers at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division