CLA-2-42:OT:RR:NC:N3:354
Jeongeun Kim
Cusan Customs Service Incorporation
#309, 35, Magokjungang 2-ro, Gangseo-gu
Seoul 07806
Korea, South
RE: The tariff classification of gloves from Pakistan
Dear Ms. Kim:
In your letter dated June 2, 2025, you requested a tariff classification ruling on behalf of Moveen.
Style MG210 is a multi-use glove with a palm side from fingertips to wrist constructed of cow leather, which
has been treated to make it waterproof. The back side is constructed of cow leather and a textile fabric. The
glove features fourchettes, neoprene knuckle protection, a neoprene cuff with a hook and loop wrist closure
and a pull tab.
You state that a possible classification is heading 6116, which provides for knitted gloves. We disagree. We
believe the essential character of the glove is imparted by the palm side cow leather.
The applicable subheading for this style 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.
Effective April 5, 2025, Executive Orders implemented Reciprocal Tariffs. All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition to subheading
4203.29.1500, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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,
(for)
Steven A. Mack
Director
National Commodity Specialist Division