CLA-2-42:OT:RR:NC:N3:354
Yvonne Morgan
Supply Chain Solutions LLC
4607 44th St SE
Grand Rapids, MI 49512
RE: The tariff classification of gloves from Pakistan
Dear Ms. Morgan:
In your letter dated June 2, 2025, you requested a tariff classification ruling on behalf of your client, Arbill
Industries Inc. The sample will be disposed of.
Style 14123x is a unisex work glove with a palm side from fingertips to wrist and fourchettes constructed of
goat leather. The back side is constructed of a knit textile fabric. The glove features foam padding patches on
the underside, an elasticized wrist, polyvinyl chloride knuckle protection, overlays on the back side fingertips
and a layer of knit textile fabric lining the underside. The “x” in the style number will change depending on
the size. The essential character of the glove is imparted by the goat leather palm side.
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.
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,
4203.29.5000, HTSUS, listed above.
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