CLA-2-42:OT:RR:NC:N3:354

Mr. Anthony Scarlotta
Damascus Worldwide, Inc.
63 Wales Street
Rutland, VT 05701

RE: The tariff classification of gloves from Pakistan

Dear Mr. Scarlotta:

In your letter dated April 8, 2011, you requested a tariff classification ruling. The samples submitted will be returned.

Style DLD40 is a pair of unisex insulated and lined cowhide leather gloves. The cold weather gloves feature a partially elasticized wrist, fourchettes, a hemmed bottom and a “Damascus” trademark and logo on the lower right side of the right hand glove. You state that the gloves are designed and marketed to individuals living in cooler temperatures.

Style DFK300 is a pair of unisex lined cowhide leather gloves. The gloves feature a lining constructed of cut resistant Kevlar® knit fabric, side seams, fourchettes, a leather covered elasticized bottom, and a “Damascus” trademark and logo on the lower right side of the right hand glove. You state that the gloves are designed and marketed to members of law enforcement, military and corrections; and to provide cut resistance to hazards often encountered during routine searches in the line of duty.

Style DC290 is a pair of unisex half-fingered gloves with synthetic leather material comprising the complete palm side as well as the palm side thumb. The gloves feature palm side synthetic leather reinforcement with inner padding which extends to the palm side thumb. The balance of the gloves and the fourchettes are constructed of lycra fabric. The gloves also feature a terry cloth panel on the back side thumb, side seams, capping along the bottom, and a “Damascus” trademark and logo on the fastener located on the backside of each glove. You state that the gloves are designed and marketed to members of law enforcement, mainly for bike use, and can also be used as lightweight driving gloves.

Style D20P is a pair of unisex unlined cowhide leather gloves. The gloves feature side seams, a leather covered elasticized bottom, fourchettes, and a “Damascus” trademark and logo on the lower right side of the right hand glove. You state that the gloves are designed and marketed to members of law enforcement, specifically for all day patrol use, such as driving, writing, and conducting searches of suspects. The applicable subheading for Styles DLD40 and DFK300 will be 4203.29.1500, 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: leather gloves of horsehide or cowhide (except calfskin) leather: other: 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 14% ad valorem.

The applicable subheading for Style DC290 will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts: other: of man-made fibers: other: with fourchettes. The duty rate will be 20.7 cents per kilogram plus 10.4% ad valorem.

The applicable subheading for Style D20P will be 4203.29.0500, 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: 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% 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