CLA-2-42:RR:NC:TA:354 H89067

Ms. Karen Miller
The Berne Apparel Company
104 East Main Street
Berne, IN 46711

RE: The tariff classification of gloves from China.

Dear Ms. Miller:

In your letter dated February 25, 2002, you requested a tariff classification ruling.

The provided sample, style GLV50, is an insulated and lined gunn cut work glove with a palmside from fingertips to wrist and a complete thumb constructed of cowhide leather. The backside of the glove is made of a woven material. On the backside, leather overlays reinforce the forefinger, the three remaining fingertips, and the knuckle area. Additionally, the glove features an open and vented woven fabric cuff.

The applicable subheading for style GLV50 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 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 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division