CLA-2-42:RR:NC:TA:354 M81264
Ms. Marsha McCabe
MidWest Quality Gloves, Inc.
P. O. Box 260
Chillicothe, MO 64601
RE: The tariff classification of gloves from China.
Dear Ms. McCabe:
In your letter dated March 7, 2006 you requested a tariff classification ruling. The provided sample is being returned as per your request.
Style PB200TH is a men’s lined and insulated glove with a complete palmside from fingertips to wrist, the fourchettes, and half of the palmside cuff made of cowhide suede leather. The remainder of the cuff and the complete backside are made of a two-layer knitted fabric. Leather overlays are found at the inner edge of the backside thumb, the backside fingertips, and across the backside knuckle area. Additionally, the glove features an elasticized wrist and an open vented fabric trimmed cuff.
The applicable subheading for Style PB200TH will be 4203.29.1500, Harmonized Tariff Schedule of the United States (HTSUS), 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: With fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers. The rate of duty will be 14 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Deborah Marinucci at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division