CLA-2-42:S:N:N:HO6 REH
Weltz & Posner
Empire State Building
250 Fifth Avenue, Suite 7610
New York, NY 10118
Attention: Herbert T. Posner
RE: The tariff classification of leather gloves from China.
Dear Mr. Posner:
In your letter dated March 4, 1997, you requested a tariff
classification ruling on behalf of Gates-Mills, Inc.
A sample of a leather and textile glove, representing style
#'s 2854 (men's) and 2854W (women's), "Deerskin Leather Gloves,"
was submitted for our examination. The palm side, including the
thumb, and the fourchettes, are made from sueded deerskin
leather, and the back is a knitted man-made fleece material. The
glove is fully lined with a napped interlock man-made fabric.
There is elastic around the wrist, and the flared gauntlet with
an open side vent is capped with leather trim. The essential
character of the glove is imparted by its leather components.
The applicable subheading for style # 2854 (men's),
"Deerskin Leather Glove," 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 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 # 2854W (women's),
"Deerskin Leather Glove," will be 4203.29.5000, Harmonized Tariff
Schedule of the United States (HTS), which provides for Articles
of apparel and clothing accessories, of leather or composition
leather: Gloves, mittens and mitts: Other: Other: Other: For
other persons... Lined... The rate of duty will be 13.2 percent
ad valorem.
-2-
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Michael D'Ambrosio
Service Port Director
St. Albans, Vt.