CLA-2-42-CL:PD:FO:CBII:HO2

Mr. Steven Thornell
Thundercloud Development, Inc.
5249 US Highway 277 South, #211
Abilene, TX 79605-4562

RE: The tariff classification of a leather glove from China or Mexico

Dear Mr. Thornell:

In your letter dated June 23, 1997, you requested a tariff classification ruling.

You have submitted a sample of a men's leather glove, your Model No. D-406. The glove is of pigskin leather and is seamed. You state that it is to be used as a driving glove. An area of the palm is padded, and there is a cut-out at the back of the glove above the wrist. There is a velcro closure at the wrist, just below the cut-out. The backs of the four fingers and the back of the hand are perforated with holes. The glove is not lined.

The applicable subheading for the glove will be 4203.29.3010, 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...not lined. The rate of duty will be 14%.

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.

Sincerely,

John M. Regan
Service Port Director
Cleveland, Ohio