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NY L87293




August 25, 2006

CLA-2-62:RR:NC:TA:354 L87293

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.29.1500, 4203.29.1800, 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 September 8, 2005, you requested a classification ruling on behalf of your client, OccuNomix International LLC.

Four styles were provided for review. Style 412 is a half-fingered glove with a palmside constructed of cowhide leather with a fabric lining on the underside. A leather overlay with inner foam padding reinforces the palmside. The backside is made of a crocheted fabric featuring a rounded cut-out at the lower knuckle area. Additional features include leather fourchettes and a one-inch wide heavily elasticized wristband that is secured by hook and loop fasteners. The glove is marketed as “Mesh Back Lifting Gloves.” We do not agree with your suggested classification of HTS 4203.21.8060, as the gloves are described as being “great for lifting, gripping tasks and driving,” and can be used for multiple tasks where a secure grip is needed. The gloves will primarily be worn for industrial work and any athletic use will be a secondary or fugitive use.

Style 430 is a glove constructed with one vertical seam at the side. The gloves are advertised as “Anti-Vibration Gel Gloves” on the retail packing, and are designed to be worn alone or under general-purpose work gloves. The glove has a separate opening for the thumb and three vertical ¼-inch stitched separations to accommodate the remaining fingers at the top of the glove. The size large sample glove measures approximately 6-inches in length extending approximately ¾-inches below the wrist. Per U.S. Customs and Border Protection Laboratory analysis the glove is made of a knitted fabric wholly made of nylon/spandex synthetic filament yarns. A cowhide leather overlay is sewn on the palmside’s outer surface. The overlay has a combination gel insert and foam inner padding that causes the leather overlay to protrude significantly from the finely knitted fabric that makes up the entire glove. The overlay is located at the thumb/forefinger crotch and extends across the majority of the palm. The glove also features an elasticized fabric trimmed bottom. The leather overlay predominates the palm side and makes the glove especially suited for its use, which is to contain the gel insert that dampens harmful vibrations against repeated impacts and shocks. In this regard, we find the leather overlay to be the material which gives style 430 its essential character.

Style 483W is a work glove with a complete palmside, fourchettes, and overlays at the thumb/forefinger crotch and the backside inner thumb constructed of a felt type non-woven textile fabric per U.S. Customs and Border Protection Laboratory analysis. The fabric weight breakdown was found to be 58% nylon fiber 42% rubber/plastic bonding material per the Laboratory analysis. The backside is made of a knitted man-made fabric with a reflective plastic strip across the knuckle area. Three of the backside fingertips are also reinforced with a felt type fabric. Additionally, the glove features a cuff made of neoprene sandwiched between two knitted fabrics with a tab closure secured by hook and loop fasteners. The essential character of the glove is imparted by the palmside man-made felt type non-woven textile fabric. Man-made non-woven fabric gloves with fourchettes are provided for under 6216.00.5820, HTSUS. Therefore, your assertion for classification under 3926.20.4050, HTSUS, is not applicable.

Style 443 is a half-fingered glove with a palmside from the finger openings to the wrist made of a felt type non-woven textile fabric composed of polyester fibers and rubber/plastics binding material as per U.S. Customs and Border Protection Laboratory analysis. Sewn on the underside center of the palmside is a four layer padding. The sewn-on underside padding consists of a combination of a thin plastic sheet, gel insert and foam that is lined with a terry fabric closest to the wearer’s hand. The backside of the glove is three layered consisting of foam sandwiched between two knitted fabrics. Additional features include finely knitted fabric fourchettes, a backside reinforcement sewn at the outer edges of the thumb extending partially up the forefinger, a lower backside tab closure secured by hook and loop fasteners, a heavily elasticized wristband measuring approximately 1-3/4 inches wide with a strap that extends approximately 15-inches in length that is used to wrap around the wrist, and is secured by means of hook and loop fasteners. The essential character of the glove is imparted by the palmside man-made felt type non-woven textile fabric. Man-made non-woven fabric gloves with fourchettes are provided for under 6216.00.5820, HTSUS. Therefore, your assertion for classification under 3926.20.4050, HTSUS, is not applicable.

The applicable subheading for Style 412 will be 4203.29.1500, Harmonized Tariff Schedule of the United States (HTSUS), 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 Style 430 will be 4203.29.1800, HTSUS, 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.

The applicable subheading for Styles 483W and 443 will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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