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

Ms. Sandra F. Jacobs
Stauffer Glove & Safety
361 E. Sixth Street
P.O. Box 45
Red Hill, PA 18076

RE: The tariff classification of gloves from India.

Dear Ms. Jacobs:

In your letter dated September 14, 2009, you requested a classification ruling. The sample submitted will be returned.

The sample submitted, Item #HV55LGKJ, is a pair of men’s unlined cowhide leather gloves. The glove features fourchettes, a sewn on cowhide split leather cuff, a reinforced thumb crotch area, fabric capping along the bottom, Kevlar stitching, side seams, and an adjustable wrist tightener made of synthetic fabric on the backside of the glove. You state that the gloves are worn over rubber gloves and are designed for use as a high voltage protector by electric utility companies. You also state that the wrist tightener used in the actual production of the gloves will be made of cowhide split leather.

The applicable subheading for Item #HV55LGKJ will be 4203.29.3010, 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 . . . not lined. The duty rate will be 14 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 Robert Ivers at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division