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NY H81987




June 22, 2001

CLA-2-42:RR:NC:TA:354 H81987

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.29.0800

Mr. Joseph D. Bosco
World Express Inc.
89 Newbury, Suite 104
Danvers, MA 01923

RE: The tariff classification of gloves from China.

Dear Mr. Bosco:

In your letter dated May 14, 2001, you requested a tariff classification ruling on behalf of Cuirs Hawtan N.A. Inc.

The provided sample, designated as style “driver glove”, is a gunn-cut cowhide leather glove with a backside leather wrist strap with a metal slide tightener. You have indicated that the cowhide leather was tanned in the Republic of Haiti and imported into the United States for sale to U.S. manufacturers of gloves. Subsequently, the leather was then exported to China for manufacture of the gloves. You have inquired whether the dutiable value would include the entire value of the glove or only the labor performed to manufacture the glove.

From the information you have provided, we assume that Cuirs Hawtan N.A. Inc. is the supplier of the tanned cowhide leather. Please note that the cost or value of the tanned cowhide leather will represent an assist under Section 402 of the Tariff Act (TA).

The term “assist is defined as that which is supplied directly or indirectly by the buyer of imported merchandise, free of charge or at reduced cost, for use in connection with the sale of the merchandise for export to the U.S., under 19 U.S.C. 1401a(h)(1)(A). There are four categories of assists, but only the first, encompassing “materials, components, parts and similar items incorporated in the imported merchandise,” is potentially relevant to the instant situation. As an assist, the value of the leather must be added to the processing costs before the ad valorem rate of duty is applied, pursuant to Section 402, T.A. Additionally, please note that the value of any assist will include transportation costs to the place of production. See Section 152.103(d), Customs Regulations (19 C.F.R. 152.103(d)).

The applicable subheading for the “driver glove” will be 4203.29.0800, 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: wholly of leather: other. The duty rate 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 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,

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