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

Ms. Deirdre R. Coleman
Reilly International
1555 N. Michael Dr.
Wood Dale, IL 60191

RE: The tariff classification of gloves from China.

Dear Ms. Coleman:

In your letter dated July 26, 2010, you requested a tariff classification ruling. The samples submitted will be returned.

You submitted 9 samples for review. In the future, please limit your request to no more than 5 samples. Style GLV50BK is a pair of men’s lined and insulated work gloves with split cowhide leather comprising the complete palmside, from fingertips to wrist, including a complete forefinger, and also overlapping the top portion of the backside fingers and backside thumb. The balance of the glove and the sewn-on cuff are made up of a cotton canvas fabric. The glove features a partially elasticized wrist, a side seam, capping along the bottom, leather reinforcement across the backside knuckle area, a label with the “BERNE” trademark sewn onto the lower center backside of the glove, a hook and clasp, a “Thinsulate” trademark label sewn onto the side seam of the glove, and a waterproof barrier. The essential character of the glove is imparted by the cowhide leather palm. Style GLV53HS possesses the same features as Style GLV50BK; however the fabric of Style GLV53HS is cotton twill.

Style GLV97TN is a pair of men’s work gloves with an outer surface constructed of a full-grain cowhide leather and an inner surface made up of split cowhide leather. The gloves feature side seams, capping along the bottom and a wrist tightener.

Please note that if a sample does not possess the same fabric, construction and fiber/material content, then it may not be considered similar to another sample.

The applicable subheading for Styles GLV50BK and GLV53HS will be 4203.29.1800, 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: Gloves of horsehide or cowhide (except calfskin) leather: Other: Other. The rate of duty will be 14 percent ad valorem.

The applicable subheading for Style GLV97TN will be 4203.29.0800, 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: Gloves of horsehide or cowhide (except calfskin) leather: Wholly of leather: Other. The rate of duty 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/.

We need additional information in order to classify Styles GLV55YW, GLV70BK, GLV10/40 GLV10/77, GLV10BK, and TGLV10BK. Please submit the information described below:

Please review the fiber content and identify the generic fiber breakdown in percentages of Style GLV55YW. For example, the documentation supplied with the gloves states that the shell is made up of 60% split cowhide leather and 40% nylon fabric. The labels attached to the gloves state that the shell is made up of 100% polyester. The Apparel Catalog 2010 states that the gloves feature nylon fabric and split cowhide leather. The website states that the gloves feature a cotton twill fabric with split cowhide leather.

Please review the fiber content and identify the generic fiber breakdown in percentages of Style GLV70BK. Also review and state whether the fibers are knit or woven. For example, the documentation supplied with the gloves states that the shell contains 60% pigskin leather and 40% polyester fabric. The label attached to the glove states that the shell is made up of 50% pigskin leather, 48% terylene and 2% urethane. The Apparel Catalog 2010 states that the gloves feature pigskin leather with spandex fabric. The website states that the gloves feature pigskin leather with spandex fabric.

Please review the fiber content and identify the generic fiber breakdown in percentages of Style GLV10/40. For example, the documentation supplied with the gloves states that the fiber content of the shell is 90% polyester/cotton twill fabric and 10% PVC. The label attached to the glove states that the content of the shell is 100% polyester.

Please review the fiber content and identify the generic fiber breakdown in percentages of Styles GLV10/77, GLV10BK and TGLV10 BK. For example, the documentation supplied with the gloves states that the fiber content of the shell is 90% cotton canvas and 10% PVC. The labels attached to the gloves state that the fiber content of the shell is 100% cotton.

If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

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