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 FMIN-001S is a full-fingered sheepskin leather glove. The glove features fourchettes, TPR gel pads on the underside of the palm, an inner textile lining, a gauntlet cuff measuring approximately 4 inches, a partially elasticized wrist and an adjustable hook and loop closure.

Style FMSP-002S is a full-fingered sheepskin leather glove. The glove features fourchettes, foam padding, TPR gel pads on the underside of the palm, backside and thumb, adjustable hook and loop closures on the wrist and on the approximately 5 inch gauntlet cuff.

Style FM-001S is a full-fingered sheepskin leather glove. The glove features fourchettes, TPR gel pads on the underside of the palm, a gauntlet cuff measuring approximately 3 inches, a partially elasticized wrist and an adjustable hook and loop closure.

The applicable subheading for style FMIN-001S will be 4203.29.5000, 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: other: other: for other persons: lined. The rate of duty will be 12.6% ad valorem.

The applicable subheading for styles FMSP-002S and FM-001S 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