CLA-2-42:OT:RR:NC:N3:354
Mr. Travis Kindler
Kinco International
18792 NE Portal Way
Portland, OR 97230
RE: The tariff classification of gloves from China.
Dear Mr. Kindler:
In your letter dated June 6, 2014, you requested a tariff classification ruling.
Style 900MAX is a man’s full fingered, lined, pig leather glove. The glove features overlays on three fingers and one on the palm extending up the thumb, insulation, foam knuckle reinforcement, a hook and clasp that also works as a bottle opener, a leash cord, and a partial backside elasticized wrist with an extended knit cuff. The right hand thumb edge features a rubber wiper which you state is used to remove moisture from goggles. Although you refer to this style as a ski glove, the marketing and advertising show that the gloves are used for driving, ski patrol, lift operators and maintenance workers. We consider this to be a multi-use glove.
The applicable subheading for the glove will be 4203.29.3020, 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, other, men’s, lined”. The rate of duty will be 14%.
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 K. Lenore Ort at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division