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NY L80799




December 10, 2004

CLA-2-42:RR:NC:TA:354 L80799

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.29.1500; 4203.29.1800; 4203.29.5000

Mr. Ron Sachs
Jacob Ash Holdings, Inc.
301 Munson Avenue
McKees Rocks, PA 15136

RE: The tariff classification of gloves from China.

Dear Mr. Sachs:

In your letter dated November 14, 2004, you requested a tariff classification ruling.

Style 30-602L is a ladies’ lined goat suede leather glove featuring fourchettes, a backside elasticized wrist and a faux fur trimmed cuff.

Style 12-122B is a ladies’ lined pig suede leather glove featuring fourchettes and a partially elasticized palmside wrist.

Style 12147 is a ladies’ lined cowhide leather glove featuring fourchettes, a leather bow on the backside wirst, a partially elasticized palmside wrist and a hemmed bottom.

Style 30-704L is a ladies’ insulated and lined cowhide leather glove featuring fourchettes, an elasticized wrist and a hemmed bottom cuff with a snap closure.

Style 30-704L-F1 is a ladies’ insulated and lined cowhide leather mitten with a hemmed bottom.

Lined cowhide leather gloves with fourchettes such as styles 12147 and 30-704L are provided for under 4203.29.1500, HTS. Lined cowhide leather mittens without fourchettes such as Style 30-704L-F1 are provided for under 4203.29.1800, HTS. Therefore, your assertion for the classification under 4203.29.5000, HTS, for these three styles is not applicable.

Style 30-619L is a ladies’ glove with a palmside from fingertips to wrist, fourchettes and half of the palmside glove bottom made of cowhide leather. The backside outer shell of the glove is made of a three layer material consisting of foam sandwiched between two knitted man-made fabrics. The glove has an inner layer of thinsulate insulation and a sewn-in fleece lining. A palmside leather overlay extends from the center of the palm to the thumb/forefinger crotch and continues along the outer edges of both fingers and over the backside forefinger. Additional features include a fabric trimmed bottom that is tightened by an elasticized wrist strap with hook and loop fasteners. You asserted classification as a cross-country ski glove. However, the backside of the glove does not have breathable fabric which would be a desired feature in a cross-country ski glove. Additionally, the glove does not possess a hook and clasp which is a requirement on any type of ski glove. We would consider the glove functionally impracticable for use as a cross-country ski glove. The glove is more properly classifiable as a dress or cold weather cowhide leather glove under 4203.29.1500, HTS.

The applicable subheading for the styles 30-602L and 12-122B will be 4203.29.5000, 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: Lined. The rate of duty will be 12.6 percent ad valorem.

The applicable subheading for Styles 12147, 30-704L, and 30-619L will be 4203.29.1500, 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: Other: With fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers. The rate of duty will be 14 percent ad valorem.

The applicable subheading for the style 30-704L-F1 will be 4203.29.1800, 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: 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 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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,

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