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NY B82986




March 31, 1997

CLA-2-42:S:N:N:HO6 REH

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.29.3020, 4203.29.5000

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.

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

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