CLA-2-42:RR:NC:TA:354 K82098

Mr. Charles D. Ashear
Paris Asia, Ltd.
350 Fifth Avenue, 70th Floor
New York, New York 10118

RE: The tariff classification of gloves from China.

Dear Mr. Ashear:

In your letter dated December 17, 2003, you requested a tariff classification ruling. The submitted samples will be returned as per your request.

Style 98-0408W61 is a ladies’ glove with a complete palmside from fingertips to wrist and a backside thumb and forefinger constructed of a pigskin leather with an inner lining. The remaining backside fingers and sewn-on cuff are made of a woven fabric. The glove features three leather fingertip reinforcements on the backside. Style 98-0416W61 is a ladies’ glove constructed of cowhide leather. The glove features a partially elasticized wrist and fourchettes. The applicable subheading for Style 98-0408W61 will be 4203.29.5000, 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: For other persons: Lined. The rate of duty will be 12.6 percent ad valorem.

The applicable subheading for Style 98-0416W61 will be 4203.29.0500, HTS, which provides for gloves, mittens and mitts: other: gloves of horsehide or cowhide (except calfskin) leather: wholly of leather: with fourchettes or sidewalls . . . The rate of duty will be 12.6 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 Brian Burtnik at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division