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NY L84697




May 19, 2005

CLA-2-42:RR:NC:TA:354 L84697

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.29.1500; 4203.29.3010

Ms. Marsha McCabe
MidWest Quality Gloves, Inc.
P. O. Box 260
Chillicothe, MO 64601

RE: The tariff classification of gloves from China.

Dear Ms. McCabe:

In your letter dated April 29, 2005, you requested a tariff classification ruling. The four provided samples will be returned as per your request.

Style PB116 is a men’s glove with a complete palmside from fingertips to wrist and fourchettes made of goatskin leather. The backside is made of a three-layer fabric consisting of foam sandwiched between two knitted fabrics. Leather overlays are found at the base of the palmside fingers, the lower palmside, at the inner edge of the backside thumb, on the outer edge of the forefinger extending to that backside fingertip, the backside middle and ring fingertips, and across the backside knuckle area. Additionally, the glove features an elasticized wristband measuring approximately 1-inch wide with a tab closure that is secured by hook and loop fasteners.

Styles PB102 is a men’s glove with a complete palmside from fingertips to wrist, the fourchettes, and half of the palmside cuff made of cowhide leather. The remainder of the cuff and the complete backside are made of a three-layer fabric consisting of foam sandwiched between two knitted fabrics. Leather overlays are found at the inner edge of the backside thumb, the backside fingertips, and across the backside knuckle area. Additionally, the glove features an elasticized wrist and an open vented cuff trimmed with a coated fabric. You have advised that Style PB102 will also be available in different colors as styles PB101 and PB103

A sample of style PB200 was submitted, it is a suede cowhide leather version of style PB102.

Style PB105 is a men’s goatskin leather glove with fourchettes, a partially elasticized wrist, a hemmed vented cuff, and a leather reinforcement surrounding the palmside thumb.

The applicable subheading for Styles PB116 and PB105 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 Styles PB102, PB101, PB103, and PB200 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.

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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