CLA-2-42-CL:PD:FO:CBII:HO2 C89036

Mr. Garry McCoy, President
Pam & Frank (U.S.A.) Inc.
3676 Clarkston Road, Suite B
Clarkston, MI 48348

RE: The tariff classification of a men's goatskin leather glove from China

Dear Mr. McCoy:

In your letter dated June 12, 1998, you requested a tariff classification ruling.

You have submitted a sample glove, your Style No. Q98-386. You advise that this is a men's glove. The glove is of goatskin leather and unlined. It is elasticized at the back of the wrist, and has seam tape around the end of the cuff. It is seamed.

The applicable subheading for this 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 is 14%.

Your sample 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