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NY N004129




January 4, 2007

CLA-2-43:RR:NC:TAB:354

CATEGORY: CLASSIFICATION

TARIFF NO.: 4303.10.0060

Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
888 Seventh Avenue – Suite 4500
New York, New York 10106

RE: The tariff classification of a lambskin glove from China.

Dear Mr. Zellman:

In your letter dated December 6, 2006, written on behalf of your client, Fownes Brothers & Co., you requested a tariff classification ruling. The submitted sample has been retained by our office.

You have submitted a sample of a lambskin glove, style #5970. The wool side is on the interior of the glove and the tanned leather, to which the fur or wool has remained naturally attached, forms the entire exterior portion or outer surface of the glove. The interior fur side is not a separate lining, so that the interior and exterior portions of the glove are made of a single piece of furskin. The glove also features an outseam construction and fourchettes.

The Explanatory Notes to heading 43.03 (C)(b) state in part that gloves, mittens and mitts wholly of furskin remain in this heading. In this regard, as the subject glove is constructed completely of furskin, we agree with your suggested classification of 4303.10.0060, HTSUS.

The applicable subheading for style #5970 will be 4303.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel, clothing accessories and other articles of furskin: articles of apparel and clothing accessories. The rate of duty will be 4% 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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