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 February 14, 2013, you requested a tariff classification ruling. The sample submitted will be returned.
Style 5040 is a pair of unisex full-fingered split cowhide leather work gloves. The gloves feature second layers of leather on the underside of the palmside, a plastic coated fabric on the palmside that wraps around the pinky and index fingers, a brushed knit inner lining constructed of 65% cotton and 35% polyester and an approximately 2½ inch cuff constructed of 70% plastic, 20% polyester and 10% cotton. The gloves will be marketed as personal protective equipment and are designed to provide the wearer with a high rate of cut and abrasion resistance.
You state that we issued ruling N180977 on the same style number on September 16, 2011; however, since the fiber composition changed on certain parts of the glove, you wanted to obtain a new binding ruling.
The applicable subheading for Style 5040 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 354 at (646) 733-3054.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division