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

Ms. April M. DeJager
Performance Fabrics Inc.
2000 Oak Industrial Drive NE
Grand Rapids, MI 49505

RE: The tariff classification of gloves from China.

Dear Ms. DeJager:

In your letter dated September 1, 2011, you requested a tariff classification ruling. The sample submitted will be returned.

Style 5041 is a pair of full-fingered work gloves constructed of split cowhide leather. The palm side of the gloves has a middle layer that is composed of Superfabric®, which is comprised of polyester with resin dot coating and an inner layer that is composed of cotton woven fabric. The gloves feature a side seam, a side vent, the HexArmor® logo located on the backside center, a sewn-on cuff that has the HexArmor® name and logo on the lower bottom and capping along the bottom cuff. The gloves will be marketed as personal safety work gloves which are both cut resistant and puncture resistant.

The applicable subheading for Style 5041 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.

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