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NY D81243




September 10, 1998

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.29.1800

Fritz Companies, Inc.
1600 Genessee, Suite 450
Kansas City, MO 64102

Attention: Brandon Terrell

RE: The tariff classification of leather work gloves from China.

In your letter dated August 11, 1998, you requested a tariff classification ruling on behalf of Midwest Quality Glove, Inc.

You submitted a pair of work gloves representing style #200 for our examination. The palm is made from cowhide leather, backed with woven cotton fabric. The entire thumb and the side seam area along the index finger are constructed from the same leather, but unlined. The back of the glove is a heavy woven cotton material and there is a rib knit cuff. The essential character of the work glove is imparted by the leather components.

The applicable subheading for the style #200, work glove, 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 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.

This ruling is being issued under the provisions of Part 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,

Timothy G Moran
Service Port Director

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