CLA-2-42:RR:NC:WA:354 A88141

Ms. M. Ferrell
Mohawk Customs & Shipping Corp.
P.O. Box 3065
Syracuse, New York 13220-3065

RE: The tariff classification of men's deerskin leather gloves from China or India.

Dear Ms. Ferrell:

In your letter dated September 27, 1996, filed in behalf of Grandoe International Corporation, you requested a tariff classification ruling.

The submitted sample, style A02906, is a men's gunn cut lined deerskin leather dress glove. The glove features a reinforced leather patch on the thumb which extends partially over the palm, an elasticized wrist and a side vent with a snap closure.

The applicable subheading for style AO2906 will be 4203.29.3020, 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: men's . . . lined. The rate of duty will be 14 percent ad valorem.

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 Brian Burtnik at 212-466-5880.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division