CLA-2-42:RR:NC:TAB:354
Mr. Charles Ashear
Paris Asia, Ltd.
350 Fifth Avenue – Floor 70
New York, N.Y. 10118
RE: The tariff classification of leather gloves from China.
Dear Mr. Ashear:
In your letter dated June 1, 2007, you requested a tariff classification ruling.
You have submitted a sample of two styles of men’s gloves. Style #G47AC201 is a man’s lined and insulated glove made of pig suede leather. The glove also features fourchettes and sidewalls made of pig suede, an elasticized wrist, and a vented cuff.
Style #G47AC202 is a man’s lined and insulated glove with a complete palmside and backside made of pig suede leather. The fourchettes, sidewalls and folded cuff are made of a rib knit acrylic fabric. The glove also features a partially elasticized wrist at the palmside. The essential character of the glove is imparted by the leather palmside.
The applicable subheading for both styles will be 4203.29.3020, 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: other: other: men’s…lined. The rate of duty will be 14% 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,
National Commodity
Specialist Division