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NY 814622




October 12, 1995

CLA-2-42:R:NV:354 814622

CATEGORY: CLASSIFICATION

TARIFF NO.: 4104.29.3060; 4104.31.2000; 4203.29.3010

Mr. Frank Mroczkowski
Leather Safety Products
Forest Ct. 5032
Cecil, WI 54111

RE: The tariff classification of leather gloves and hides from Pakistan

Dear Mr. Mroczkowski:

In your letter, which we received on September 12, 1995, you requested a tariff classification ruling.

Sample #1 consists of three split buffalo hides. One is dyed orange, the other two are not. You indicate the weight range to be 2.75 - 3.25 ounce.

Sample #2 is a drivers glove which you indicate is made from buffalo hide. The item features a gunn cut, partially elasticized wrist and a textile capped edge. Sample #3 is a work glove made from buffalo/kid goat hide. The gun cut glove features a four inch safety cuff. Style #4 is a work glove made from buffalo/cow hide. The glove features a five inch gauntlet and an adjustable wrist strap at the back of the hand. Sample #5 is a work glove made from buffalo/kid goat hide. The gloves feature an adjustable wrist strap and textile capping at the edge.

The applicable subheading for the dyed buffalo hide will be 4104.31.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other bovine leather and equine leather parchment dressed or prepared after tanning: full grain and grain splits: buffalo. The rate of duty will be 3.5 percent ad valorem.

The applicable subheading for the other hides will be 4104.29.3060, HTS, which provides for other bovine leather and equine leather . . . but not further prepared whether or not split: other: buffalo, other. The rate of duty will be 3.4 percent as valorem.

The applicable subheading for the gloves (samples #2 - 5) will be 4203.29.3010, HTS, which provides for articles of apparel and clothing accessories, of leather . . . , gloves, mittens and mitts: other: . . . men's, not lined. The rate of duty will be 14 percent ad valorem.

Articles classifiable under subheading 4104.29.3060 and 4104.31.2000, HTS, which are products of Pakistan are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 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

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