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

Ms. Dena Davis
MidWest Quality Gloves, Inc.
835 Industrial Road
Chillicothe, MO 64601

RE: The tariff classification of gloves from China.

Dear Ms. Davis:

In your letter dated September 14, 2010, you requested a tariff classification ruling. The samples submitted will be returned.

You have submitted 4 samples for review. You have informed this office that the style numbers have not been assigned to the samples submitted. Samples #1 and #2 are a pair of men’s gunn-cut work gloves with split cowhide leather comprising the complete palm side, from fingertips to wrist, including a complete thumb and forefinger, and the top portion of the backside fingers. The balance of the gloves and the sewn-on cuffs are made up of 70% polyester and 30% cotton woven fabric. The gloves feature an inner palm side fabric lining, side seams, capping along the bottom, a side vent, a partially elasticized wrist, and leather reinforcement across the backside knuckle area. The essential character of the gloves is imparted by the leather palm sides.

Sample #3 is a pair of men’s gunn-cut work gloves constructed of cowhide suede leather. The gloves feature a side vent, capping along the bottom, side seams, and a partially elasticized wrist.

Sample #4 is a pair of men’s clute cut work gloves constructed of 65% polyester and 35% cotton jersey fabric. The gloves feature a ribbed knit sewn-on cuff.

The applicable subheading for Samples #1 and #2 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 Sample #3 will be 4203.29.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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.

The applicable subheading for Sample #4 will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The rate of duty will be 18.6 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