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

Ms. Nohemy Valdivieso
Nohemy Customs Broker, Inc.
5343 W. Imperial Hwy.
Suite 200
Los Angeles, CA 90045

RE: The tariff classification of gloves from Pakistan.

Dear Ms. Valdivieso:

In your letter dated October 22, 2013, you requested a tariff classification ruling.

Style T20 is a half-fingered cowhide leather glove. The glove features fourchettes, a full palm side cowhide leather reinforcement, a partially elasticized wrist, a hook and loop closure, back side rubber molds and foam pads located under the leather and a polyester lining.

The samples will be returned to you as requested.

The applicable subheading for style T20 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.

With regard to the remaining gloves, we need additional information to issue a tariff classification ruling. For the palm side fabric, please submit a full percentage composition weight breakdown of the generic fibers and any coatings; for example, polyester, acrylic, nylon, etc. If it is a leather glove, please state what animal the leather is derived from.

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 Kimberly Praino at (646) 733-3053.

Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division