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

Mr. Chuck DiNatale
Fashion Expressions Division of Tomdan Inc.
4301 32nd Street West, Suite C4
Bradenton, FL 34205

RE: The tariff classification of gloves from China.

Dear Mr. DiNatale:

In your letter dated August 19, 2013, you requested a tariff classification ruling. The sample submitted will be returned.

Style 3946 is a woman’s garden glove constructed of 100% cotton canvas woven fabric. The palm side cuff is constructed of goat leather. Goat leather overlays are located on the palm extending up the thumb and lower fingers, the palm side fingertips, and the back side fingertips. The glove features an elasticized wrist and capping at the cuff bottom. The essential character of the glove is imparted by the palm side goat leather overlays.

The applicable subheading for style 3946 will be 4203.29.4000, 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: Other: For other persons: Not lined. The rate of duty will be 12.6 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 Dianne Wickware at (646) 733-3054.

Sincerely,

Myles B. Harmon
Acting Director
National Commodity Specialist Division