CLA-2-42:OT:RR:NC:N3:354
Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C.
75 Broad Street
New York, NY 10004
RE: The tariff classification of gloves from China
Dear Ms. Shira:
In your letter dated August 1, 2018, you requested a tariff classification ruling on behalf of your client, The Echo Design Group, Inc. The samples will be returned to you under separate cover.
Style EG0094 is a woman’s glove with a back side constructed of sheep leather. The palm side is constructed of 85% nylon, 15% spandex knit fabric with leather reinforcement on two fingertips and a palm patch. The glove features insulation, a lining, and textile fourchettes.
Style EG0101 is a woman’s glove with a back side constructed of sheep leather. The palm side is constructed of 85% nylon, 15% spandex knit fabric with leather reinforcement on two fingertips and a palm patch. The glove features insulation, a lining, and leather fourchettes.
You state that the correct classification of the gloves is 6116.93.9400, which provides for certain textile gloves. We disagree. Since the leather provides a decorative effect, protection from the weather, and the value of the leather is much greater than the textile, it is our opinion that the leather back imparts the essential character of these gloves.
The applicable subheading for both styles 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 duty rate will be 12.6% 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 https://hts.usitc.gov/current.
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, please contact National Import Specialist Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division