CLA-2-42:OT:RR:NC:N3:354

Ms. Tracy Bertelson
Performance Fabrics, Inc.
2000 Oak Industrial Drive NE
Grand Rapids, MI 49505

RE: The tariff classification of gloves from Indonesia.

Dear Ms. Bertelson:

In your letter dated August 29, 2014, you requested a tariff classification ruling.

Style 2125 is a man’s work glove with a palm side from fingertips to wrist constructed of goat skin leather. The palm side features a foam patch on the underside covered by a textile lining. The majority of the backside is constructed of goatskin leather with the exception of the lower portion which is constructed of a textile fabric. The backside features thermoplastic rubber molds which are designed for impact protection and a foam patch on the underside covered by a textile lining. The glove also features fourchettes, thumb and forefinger reinforcement, a backside elasticized wrist, a pull tab, a textile cuff and a terry cloth brow wipe. The essential character of the glove is imparted by the palm side goat skin leather.

The applicable subheading for this style will be 4203.29.3020, 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: men's: lined. 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).

The sample will be returned to you under separate cover.

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 K. Lenore Ort at [email protected].


Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division