CLA-2-42:RR:NC:WA:354 A88962
Mr. Herbert T. Posner
Weltz & Posner
350 Fifth Avenue, Suite 7610
New York, New York 10118
RE: The tariff classification of leather gloves from China.
Dear Mr. Posner:
In your letter dated October 24, 1996, filed on behalf of
Gates-Mills Inc., you requested a tariff classification ruling.
The submitted sample, style 2487, is a pile lined men's
glove with a full palm and thumb composed of deerskin leather and
a backside composed of fleece material. The glove features an
elasticized wrist with a leather strip covering the backside
wrist and a two inch open gauntlet cuff. You have indicated that
the glove will also be produced in a ladies version as style
2487L.
The applicable subheading for style 2487 will be
4203.29.3020, 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 . . . lined. The
rate of duty will be 14 percent ad valorem.
The applicable subheading for style 2487L will be
4203.29.5000, HTS, 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. The rate of duty will be 13.4 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 Brian
Burtnik at 212-466-5880.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division