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NY 871902


March 24, 1992

CLA-2-42:S:N:N3H:354 871902

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.29.1800; 4203.29.3010

Mr. Bruce E. Benedict
John V. Carr & Son Inc.
3680 44th Street, Suite 200
Grand Rapids, Michigan 49512

RE: The tariff classification of leather work gloves from Thailand and Hong Kong.

Dear Mr. Benedict:

In your letter dated February 19, 1992, on behalf of Control Resource Industries, Inc., you requested a tariff classification ruling.

You have submitted four samples. The first sample, style 215025, is a lined cowhide leather welder's glove. The glove features leather overlay reinforcement adjacent to the thumb and welt seam construction on the fingers and thumb.

Your sample, style 214016 is a unlined pigskin leather glove. This glove features a partially elasticized wrist, fabric capping and inseam construction. Your sample, style 81GD3201, is identical in construction to style 21406, except it is made of cowhide, instead of pigskin.

Your sample, style 81FLP-5025 is a partially lined work glove with a cowhide leather palm-side and index finger and finger tips on the back of the hand. This glove features a leather overlay reinforcement on the palm and palm-side of the index finger and thumb and across the knuckles of the back of the hand. The back of the hand is made of cotton and the glove also features a 2 1/2" wide rubberized cotton woven cuff. The essential character of this glove is imparted by the leather.

The applicable subheading for styles 215025, 214016 and 81FLP-5025 will be 4203.29.1800, 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: other. The rate of duty will be 14 percent ad valorem.

The applicable subheading for style 214016 will be 4203.29.3010, 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, not lined. The rate of duty will be 14 percent ad valorem.

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,

Jean F. Maguire
Area Director

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