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

Mr. George Keil

Executive Vice President

Pam & Frank (USA) Inc.

3676 Clarkston Road, Suite B

Clarkston, MI 48348

RE: The tariff classification of various gloves from China

Dear Mr. Keil:

In your letter dated May 1, 1998, you requested a tariff classification ruling.

You have submitted four glove samples. Style No. Q98-373 has a palm of cowhide and back of woven cotton fabric. It does not have fourchettes. It has an attached knit cuff. Style No. Q98-383 is a women's glove with a pigskin palm. It has a woven cotton back. The fingertips of the glove have a leather (pigskin) overlay. This glove also has an attached knit cuff.

Style No. Q98-388 is a seamed leather glove of cowhide. It is elasticized at the back of the wrist, and has seam tape around the edge of the cuff. Style No. Q98-376 has a palm of cowhide. Its back is a woven cotton fabric with a strip of cowhide overlaid across the knuckles. There are also leather overlays on all of the fingertips. This glove also has seam tape around the edge of the cuff.

The applicable subheading for Style Nos. Q98-373 and Q98-376 will be 4203.29.1800, 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: gloves of horsehide or cowhide (except calfskin) leather: other: other. The rate of duty is 14%.

The applicable subheading for Style No. Q98-383 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 rate of duty is 12.9%.

The applicable subheading for Style Nos. Q98-388 will be 4203.29.0800, 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: gloves of horsehide or cowhide (except calfskin) leather: wholly of leather: other. The

rate of duty is 14%.

Your samples will be returned under separate cover.

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