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NY K83657




March 26, 2004
CLA-2-42:RR:NC:TA:354 K83657

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.29.3020; 4203.29.4000

Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
888 Seventh Avenue, Suite 4500
New York, New York 10106

RE: The tariff classification of gloves from China and Pakistan.

Dear Mr. Zelman:

In your letter dated March 2, 2004, you requested a tariff classification ruling on behalf of Magla Worldwide, Ltd. The provided samples will be returned as per your request.

Style 5031 is a ladies’ clute cut garden glove with a palmside from fingertips to wrist and backside fingertip overlays constructed of a pigskin leather. The balance of the backside and the open cuff are made of a printed woven fabric.

Style 5832 is a gunn cut work glove with a palmside from fingertips to wrist, a complete thumb, backside upper forefinger and backside fingertips constructed of goatskin leather. The balance of the backside and open cuff are made of a woven fabric. The glove also features a leather overlay across the knuckle area and an inner lining on the palmside. The retail display label attached to the glove sample indicates that the glove is a size medium. In your letter you state the gloves are unisex and should therefore not be considered men’s for classification purposes. However, we find the submitted sample fits a men’s medium sized hand. A men’s lined goatskin leather glove is provided for under 4203.29.3020, HTS.

The applicable subheading for Style 5031 will be 4203.29.4000, 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: For other persons: Not lined. The duty rate will be 12.6 percent ad valorem.

The applicable subheading for Style 5832 will be 4203.29.3020, 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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