CLA-2-61:OT:RR:NC:TA:354

Ms. Ruth Hayd
Kohl’s Department Stores
Corporate Offices
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

RE: The tariff classification of gloves from China.

Dear Ms. Hayd:

In your letter dated May 29, 2008, you requested a classification ruling. The submitted samples will be returned. Style MF8106 is a man’s string-knit glove constructed of 70% acrylic and 30% wool knitted fabric. The glove features a pig suede leather overlay covering the palm from the fingertips to wrist. The essential character of the glove is imparted by the pig suede leather palm.

Style MF8262 is a man’s cold weather lined glove with a palm side constructed of 100% polyester knitted fabric and a backside constructed of 70% acrylic and 30% wool knitted fabric. The glove features a lambskin leather overlay covering the palm from fingertips to wrist. In addition, the glove features a partially elasticized wrist, a hook and clasp, fourchettes and a hemmed bottom. The essential character of the glove is imparted by the lambskin leather palm.

The applicable subheading for style MF8106 will be 4203.29.2000, 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: Not seamed. The duty rate will be 12.6% ad valorem.

The applicable subheading for style MF8262 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 duty rate 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 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division