CLA-2-42:RR:NC:TAB:354 G88550
Mr. Roger Heumann
Olympia Sports
500 Executive Boulevard
Elmsford, New York 10523
RE: The tariff classification of leather gloves from China
Dear Heumann:
In your letter dated March 21, 2001, you requested a tariff classification ruling.
Style #101 is a cowhide leather glove with fourchettes. The glove features air holes on the backside of the hand, a hook & loop fabric tab adjustable closure and underlaid foam padding in the middle of the palm side.
The applicable subheading for style 101 will be 4203.29.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts: other: gloves of horsehide or cowhide (except calfskin) leather: wholly of leather: with fourchettes or sidewalls . . . The rate of duty will be 12.6 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 212-637-7083.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division