CLA-2-42:RR:NC:TA:354 C82150
Mr. Pascale Borel-McKay
Tahoe Gloves Inc.
297 Kansas Street, Suite A
San Francisco, California 94103
RE: The tariff classification of gloves from China.
Dear Mr. Borel-McKay:
In your letter dated November 19, 1997 you requested a tariff classification ruling.
The provided sample, style TGG10, is a gauntlet style glove constructed of goatskin leather from the wrist up to the fingertips, with a 8 1/2 inch gauntlet open cuff constructed of a woven man-made textile material. The glove features a coated fabric palm overlay, a partially elasticized wrist, and a 5 x 2 inch fiberglass screen vent with leather trim sewn vertically down the gauntlet. You have indicated that style TGG10 is a safety gauntlet glove used for rose pruning, berry picking and while working with thorns. The essential character of the glove is imparted by the goatskin leather.
The applicable subheading for style TGG10 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 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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division