CLA-2-42:OT:RR:NC:N3:354
Ms. Yvonne Morgan
Supply Chain Solutions
4607 44th Street SE
Grand Rapids, MI 49512
RE: The tariff classification of gloves from Bangladesh
Dear Ms. Morgan:
In your letter dated July 24, 2024, you requested a tariff classification ruling on behalf of your client, Arbill Industries Inc. The sample will be retained.
Style A17691X is a unisex winter work glove with a palm side and back side thumb constructed of goat skin leather. The remainder of the backside is constructed of 100% polyester knit fabric. The glove features two fabric overlays across the knuckles, reinforcements of goat leather on the backside fingertips, a backside shirred elasticized wrist, a 100% acrylic knit cuff, and an insulating lining. The style comes in sizes S - 2XL and the X in the style number will change based on the size. The essential character of the gloves is imparted by the palm side goat skin leather.
The applicable subheading for this style will be 4203.29.5000, 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: For other persons: Lined. The duty rate will be 12.6% 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division