United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L82106 - NY L82169 > NY L82152

Previous Ruling Next Ruling
NY L82152




February 10, 2005

CLA-2-42:RR:NC:TA:354 L82152

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.29.3010; 4203.29.3020

Mr. Paul Meyer
Masterpiece International, Ltd.
101 Continental Blvd., Suite 501
El Segundo, CA 90245

RE: The tariff classification of gloves from China.

Dear Mr. Meyer:

In your letter dated January 12, 2005, you requested a tariff classification ruling on behalf of JMI (USA) Ltd. The submitted samples will be returned as per your request.

Style 05BAG001 is a full-fingered goat skin leather glove with fourchettes, an elasticized wrist, and a hemmed cuff bottom. On the backside, inserts made of foam sandwiched between leather on the outer surface and a knitted fabric on the underside are sewn across the knuckle area, the middle of the fingers and the thumb.

Style 05bag002 is a lined and insulated full-fingered goat skin leather glove with fourchettes, a waterproof barrier, an elasticized wrist, and a hemmed vented cuff bottom. On the backside, inserts made of foam sandwiched between leather on the outer surface and a knitted fabric on the underside are sewn across the knuckle area, the middle of the fingers and the thumb.

Both gloves lack sufficient design features to warrant classification as hunting/shooting gloves as asserted in your submission. The samples are more properly classified as casual leather gloves.

The applicable subheading for Style 05BAG001 will be 4203.29.3010, 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 . . . not lined. The rate of duty will be 14 percent ad valorem.

The applicable subheading for Style 05bag002 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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: