CLA-2-42:RR:NC:TA:354 C81281
Mr. W. J. Gonzalez
Trans-Union Customs Service, Inc.
11941 S. Prairie Avenue
Hawthorne, California 90250
RE: The tariff classification of leather gloves from China, Indonesia or Korea.
Dear Mr. Gonzalez:
In your letter dated October 27, 1997, you requested a tariff classification ruling on behalf of Intersport Fashions West, Inc. The provided samples will be returned as per your request.
Five samples were submitted for review. Style Ultralite-024 is a glove with a palmside from fingertips to wrist constructed of cowhide leather, and a backside constructed of a vented knitted man-made fabric. The glove features knit spandex fourchettes and sidewalls, a partially elasticized wrist, a rubberized "Firstgear" label is sewn on the backside leather tab strap which closes by means of hook and loop fabric, and leather capping at wrist hem.
Style Hi-5-022 is a cowhide leather half-fingered glove with palmside inner foam padding and a partially elasticized wrist. Backside features include a leather tab strap with hook and loop closure, air vents and decorative stitching.
Style Topaz-003 is a ladies cowhide leather glove with leather overlays at the base of the fingers on the palmside and the backside of the thumb. The glove features fourchettes, a partially elasticized wrist, arched floral embroidery across the knuckle area, a backside leather tab strap which closes by means of hook and loop fabric, and a side vent with leather piping at wrist hem.
Style Ranger-004 is a cowhide leather glove with inner foam padded leather overlays at the base of the fingers on the palmside. The glove features fourchettes, a partially elasticized wrist, a rubberized "Firstgear" label is sewn on the backside leather tab strap which closes by means of hook and loop fabric.
Style Mojave-020 is a cowhide leather glove with two parallel leather palm patches and a vented backside. The glove features knit spandex fourchettes and a knit spandex insert on the outer side of the thumb, a partially elasticized wrist, and a rubberized "Firstgear" label is sewn on the backside leather tab strap which closes by means of hook and loop fabric.
Please note that Rule No. 6 of The Textile Fiber Products Identification Act requires the use of generic fiber names when marking textile products.
The applicable subheading for Styles Ultralite-024 and Mojave-020 will be 4203.29.1500, 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: 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.
The applicable subheading for Styles Ranger-004, Hi-5-022 and Topaz-003 will be 4203.29.0500, HTS, 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: 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 13.2 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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division