CLA-2-42:S:N:N5:354 896525
Ms. Carol Hagyard
A.N. Deringer Inc.
1010 Niagara Street
Buffalo, NY 14213
RE: The tariff classification of safety gloves from China.
Dear Ms. Hagyard:
In your letter dated April 1, 1994, on behalf of Pro Safety
Accessories Inc., you requested a tariff classification ruling.
You have submitted two samples. Style PRGL is a glove with
a leather palm side, fingers and thumb. The glove features a
leather overlay across the palm, leather overlays on the finger
tips and across the knuckles on the back of the hand. The back
of the hand fingers and thumb is constructed of woven nylon
fabric with an extra internal padding on the back of the hand.
Style PRMT is identical to style PRGL, except it is a mitt. Both
styles are designed for use as safety gloves while using a chain
saw. The essential character of both items are imparted by the
leather palms.
The applicable subheading for styles PRGL and PRMT, 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 leather:
other: other. The rate of duty will be 14 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport