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

Ms. Edith Tolchin
EGT Global Trading
P.O. Box 5660
Hillsborough, NJ 08844

RE: The tariff classification of gloves from China or Taiwan.

Dear Ms. Tolchin:

In your letter dated February 26, 2013, you requested a tariff classification ruling on behalf of your client, Etsuko, LLC. The samples submitted will be returned.

The gloves submitted are from your line of QWI® Nerve Protector Gloves, sold in unisex sizes.

Style FMNCP-002S is a full-fingered sheepskin leather glove. The glove features fourchettes, TPR gel pads on the underside of the palm and thumb and a hook and loop closure. The backside of the glove is perforated with air holes.

Style PMLP-002S is a half-fingered sheepskin leather glove. The glove feature fourchettes, TPR gel pads on the underside of the palm and a hook and loop closure. The backside of the glove is perforated with air holes.

Style FMNC-002S is a full-fingered sheepskin leather glove. The glove features fourchettes, TPR gel pads on the underside of the palm and thumb and a hook and loop closure.

Style FMS-002S is a full-fingered glove constructed of sheepskin leather on the palmside. The backside is constructed of a knit textile fabric, with the exception of the thumb and the tops of the fingers which are constructed of sheepskin leather. The glove features fourchettes, TPR gel pads on the underside of the palm and thumb and a hook and loop closure. The essential character of the glove is imparted by the sheepskin leather palmside.

The applicable subheading for all styles will be 4203.29.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of apparel and clothing accessories, of leather or of composition leather: Gloves, mittens and mitts: Other: Other: Other: For other persons: Not lined. The duty rate 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 354 at (646) 733-3054.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division