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

Ms. Tracy Bertelson
HexArmor
2000 Oak Industrial Dr. NE
Grand Rapids, MI 49505

RE: The tariff classification of gloves from Vietnam

Dear Ms. Bertelson:

In your letter dated January 5, 2015, you requested a tariff classification ruling.

The sample submitted, style 4081, is a full fingered man’s glove constructed from you state is 100% goat leather. The palm side has an inner lining which you state is made of 50% plastic and 50% cotton knit fabric. The glove features fourchettes, a back side elasticized wrist, and a back side hook and loop wrist closure.

The applicable subheading for this style 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