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

Mr. Michael S. McCullough
Vandegrift Forwarding Company Inc.
9317 Cheshire Road
Sunbury, OH 43074

RE: The tariff classification of gloves from India

Dear Mr. McCullough:

In your letter dated February 24, 2011, you requested a tariff classification ruling on behalf of your client, Stauffer Glove & Safety. The sample submitted will be returned.

Style HV55LGKJR is a pair of men’s full-fingered gauntlet work gloves constructed of unlined cowhide leather. The glove features fourchettes, a sewn-on gauntlet split leather cowhide cuff, capping along the bottom and a split cowhide strap that is secured by an adjustable hook and loop fastener on the backside.

The applicable subheading for Style HV55LGKJR will 4203.29.0500, 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: With fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers. The rate of duty will be 12.6 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