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NY N013990





August 9, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.21.8060

Ms. Carolyn B. Malina
Lands’ End, Inc.
2 Lands’ End Lane
Location #22-290
Dodgeville, WI 53595

RE: The tariff classification of gloves from China

Dear Ms. Malina:

In your letter dated July 3, 2007 you requested a tariff classification ruling. The sample submitted will be returned.

Style 243944 is referred to as “Women’s Foul Weather Half Finger Glove” and is constructed with synthetic leather material comprising the complete palmside as well as the entire thumb. A leather overlay extends across the palmside to the palmside thumb and overwraps a portion of the backside of the hand on one side of the palm, and extends completely around the forefinger at the other side of the palm. A leather overlay is also sewn on each palmside finger, which also overwraps the sides of the wearer’s fingers. The leather overlays cover the majority of the palmside and enables the wearer to obtain a better grip on equipment. The balance of the backside is made of nylon woven fabric that features a reflective piping across the knuckle area and a reflective logo at the backside cuff. The half-fingered glove also features an elasticized wrist and a side open vented cuff which is secured by a hook and loop wrist fastener. The essential character of the half-fingered glove is imparted by the leather palmside.

Style 243942 is referred to as “Women’s Foul Weather Full Finger Glove” and has the same features as style 243944. All of the fingers are full fingered with the exception of the forefinger and thumb, which are half-fingered.

Advertising for both styles demonstrates that the gloves are specially designed for use in the sport of boating and fishing.

The applicable subheading for styles 243944 and 243942 will be 4203.21.8060, Harmonized 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: Specially designed for use in sports: Other . . . Other. The rate of duty will be 4.9 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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