CLA-2-42:OT:RR:NC:TA:354

Ms. Laura Peris
Ultra Marketing Inc.
1202 Melissa Lane
Bentonville, AR 72712

RE: The tariff classification of gloves from Indonesia

Dear Ms. Peris:

In your letter dated June 2, 2010, you requested a tariff classification ruling. The sample submitted will be returned.

Style PL200 is a full-fingered unisex glove constructed of 100% Cabretta goatskin leather. A goatskin overlay reinforces the area which surrounds the palm side thumb. The glove features a hemmed bottom, fourchettes, a partially elasticized wrist, side seams, the “PLAINSMAN” trademark and logo printed on the backside lower bottom, a side open vented cuff and a label with the “PLAINSMAN” trademark sewn onto the side seam of the left glove.

The applicable subheading for Style PL200 will be 4203.29.4000, 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: for other persons: not lined. The duty rate will be 12.6% 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