CLA-2-42:OT:RR:NC:N3:354
Ms. Melissa Nicole Foltz
Team Customs Brokerage, Inc.
7280 Alum Creek Drive
Columbus, OH 43217
RE: The tariff classification of a glove from Pakistan
Dear Ms. Foltz:
In your letter dated November 17, 2020, you requested a tariff classification ruling on behalf of your client, Fortdress America, LLC.
Style FG115, “Freezer Glove Husky,” is a glove with a palm side from fingertips to wrist constructed of 100% cowhide leather and a backside constructed of 97% polyester, 3% spandex knit fabric. The glove features fourchettes, insulation, an elasticized wrist, a knit cuff, a lining and reinforcement patches on the fingers. The essential character of the glove is imparted by the palm side cowhide leather.
The applicable subheading for style FG115 will be 4203.29.1500, 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: 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.
Style FG115 is eligible for a reduced rate of duty under subheading 9902.12.61, HTSUS, which provides for “Gloves of horsehide or cowhide (except calfskin) leather, not specially designed for use in sports, not wholly of leather, the foregoing with fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers (provided for in subheading 4203.29.15).” The rate of duty will be 9.2% ad valorem with an effective period of on or before 12/31/2020.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
You indicate that the classification for style FG115 is 4203.29.3010, HTSUS, which provides for gloves other than horse or cow leather (except calfskin gloves). We disagree as these are cow leather gloves, which are provided for under subheading 4203.29.15.
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 https://hts.usitc.gov/current.
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, please contact National Import Specialist Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division