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NY J82442




March 27, 2003

CLA-2-42:RR:NC:TA:354 J82442

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.29.3020

Ms. Barbara L. Fox
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, Virginia 23320

RE: The tariff classification of gloves from China.

Dear Ms. Fox:

In your letter dated February 13, 2003, you requested a tariff classification ruling.

The provided sample, Item SKU - 811652, is a clute cut work glove with a palmside from fingertips to wrist and a complete thumb and forefinger constructed of buffalo leather. The backside of the glove is made of a woven fabric. On the backside, leather overlays reinforce the three remaining fingertips, and the knuckle area. The glove also features an inner lining on the palmside, a partially elasticized wrist, and an open woven cuff.

In your letter you indicate the glove is not lined and not gender specific, and assert the classification as 4203.29.4000, HTS. Subsequently, you have advised verbally that the glove will be imported in one size only. We find the submitted sample to be a generous size large men’s glove which is in fact lined at the inner palm. A men’s lined buffalo leather glove is provided for under 4203.29.3020, HTS.

The applicable subheading for Item SKU - 811652 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 of composition leather: gloves, mittens and mitts: other: other: other: men’s . . . lined. 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 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 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,

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