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

Mr. Michael Koseck
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007

RE: The tariff classification of gloves from China.

Dear Mr. Koseck:

In your letter dated May 2, 2011, you requested a tariff classification ruling. The sample submitted will be returned.

Item #903962A is a pair of unisex unlined cowhide leather work gloves. The gloves feature leather reinforcement found at the base of the palm side fingers and a hemmed bottom.

The applicable subheading for Item #903962A 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: 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/.

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