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NY K83658





March 29, 2004
CLA-2-62:RR:NC:TA:354 K83658

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.29.3010; 6116.10.9500; 6216.00.5820

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 Pakistan.

Dear Mr. Zelman:

In your letter dated February 29, 2004, you requested a tariff classification ruling on behalf of Magla Worldwide, Ltd.

Three work glove samples were submitted attached to cardboard retail display holders that will be used at point of sale. Style 1837 is a work glove with a palmside constructed of a 70% nylon 30% polyurethane synthetic suede leather not knit material. With the exception of the terry fabric thumb, the backside of the glove is made of a knitted man-made fabric. Synthetic leather overlays are found at four of the palmside fingertips, the backside fingertips, at the thumb/forefinger crotch extending up both fingers, and across the backside knuckle area. The glove also features knitted fabric fourchettes, foam padded synthetic leather palm patches and a backside wrist strap which is secured by hook and loop fasteners. The retail display holder indicates that the glove is a size medium. Synthetic leather gloves are classified within Chapter 62 HTS as articles of apparel not knitted or crocheted. Therefore, your suggested classification within Chapter 39 HTS is not applicable.

Style 1847 is a work glove with a palmside and fourchettes constructed of a goatskin leather. The backside of the glove is made of a three-ply material consisting of foam sandwiched between two knitted fabrics. Leather overlays are found at the backside fingertips, along the outer edges of the backside thumb and forefinger, and across the backside knuckle area. The glove also features a tight fitting cuff made of neoprene sandwiched between two knitted fabrics and a palmside wrist strap which is secured by hook and loop fasteners. The retail display holder 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 Style 1847 to be a generously sized men’s medium glove. A men’s unlined goatskin leather glove is provided for under 4203.29.3010, HTS.

Style 1857 is a work glove with a palmside constructed of a plastic coated knitted fabric. You have indicated that the plastic coating is greater then 50% of the weight of the coated fabric. Four of the backside fingers and the lower backside are made of a three-ply material consisting of foam sandwiched between two knitted fabrics. The entire backside thumb area extending to the wrist is made of a terry fabric. A backside knuckle insert is made of neoprene sandwiched between two knitted fabrics. The glove also features gel palm pads, knitted fabric fourchettes, and a backside wrist strap which is secured by hook and loop fasteners. The retail display holder indicates that the glove is a size medium.

The applicable subheading for Style 1837 will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts: other: of man-made fibers: other: with fourchettes . . . other. The rate of duty will be 20.7 cents per kilogram plus 10.4 percent ad valorem.

The applicable subheading for Style 1847 will be 4203.29.3010, 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 . . . not lined. The duty rate will be 14 percent ad valorem.

The applicable subheading for Style 1857 will be 6116.10.9500, HTS, which provides for Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: with fourchettes: other. The duty rate will be 7% ad valorem.

Style 1837 falls within textile category designation 631. Based upon international textile trade agreements products of Pakistan are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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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