CLA-2-42:OT:RR:NC:N3:354

Mr. Patrick J. Caulfield
Grunfeld, Desiderio, Lebowitz
Silverman & Klestadt LLP
399 Park Avenue
25th Floor
New York, NY 10022

RE: The tariff classification of gloves from China.

Dear Mr. Caulfield:

In your letter dated March 20, 2012, you requested a tariff classification ruling. The samples submitted will be returned.

The submitted sample, style “BG Pro” is a half-fingered glove composed of 48% leather, 33% polyamide, 14% polyester and 5% polyurethane. The glove features a complete palmside constructed of a leather fabric, gel pads covered by fabric made of man-made fibers on the lower portion of the palm and fourchettes. The balance of the glove is primarily constructed of a woven fabric of man-made fibers, except for the back of the thumb, which is a perforated terry cloth sweat panel. The essential character of the glove is imparted by the synthetic leather palm. The cumulation of features shows a design for use in the sport of cycling.

The applicable subheading for style “BG Pro” glove will be 4203.21.8060, 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.

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 Robert Ivers at (646) 733-3054.


Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division