CLA-2-42:RR:NC:TA:354 H89739

Mr. John B. Pellegrini
Ross & Hardies
65 East 55 Street
New York, New York 10022-3219

RE: The tariff classification of gloves from China.

Dear Mr. Pellegrini:

In your letter dated March 28, 2002, you requested a classification ruling on behalf of Paris Asia, Ltd. The provided sample will be returned as per your request.

The submitted sample, style 193202, is a lined and insulated glove with a complete palmside and fourchettes constructed of pigskin leather. The backside of the glove is made of a flocked woven man-made fabric in a camouflage print. The glove features an elasticized vented wrist with a snap closure at the outer side. The glove will also be available in different backside camouflage prints as styles 191202, 192202, 194202 and 197202. Noting the features, we believe the gloves show design for use in the sport of hunting.

The applicable subheading for all styles will be 4203.21.8060, 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: Specially designed for use in sports: Other . . . Other. The rate of duty will be 4.9 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