CLA-2-42:RR:NC:TA:354 L85363
Mr. Charles D. Ashear
Paris Asia, Ltd.
350 Fifth Avenue - Floor 70
New York, New York 10118
RE: The tariff classification of gloves from China.
Dear Mr. Ashear:
In your letter dated May 26, 2005, you requested a classification ruling. The provided sample will be returned as per your request.
Style AW45M506 is a boy’s lined and insulated gunn-cut cowhide leather work glove. The glove features an elasticized wrist and an open vented cuff.
The applicable subheading for the glove will be 4203.29.1800, 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: Gloves of horsehide or cowhide (except calfskin) leather: Other: Other. 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 Brian Burtnik at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division