CLA-2-42:RR:NC:TA:354 D81383

Mr. Brandon Terrell
Fritz Companies, Inc.
1600 Genessee, Suite 450
Kansas City, Missouri 64102

RE: The tariff classification of gloves from China.

Dear Mr. Terrell:

In your letter dated August 14, 1998, you requested a classification ruling on behalf of Midwest Quality Glove, Inc. The provided sample will be returned as per your request.

Style 212 is a men's unlined cowhide gunn cut glove. The glove features a partially elasticized wrist and a vented open cuff which is trimmed with woven fabric.

The applicable subheading for style 212 will be 4203.29.0800, Harmonized Tariff Schedule of the United States (HTS), 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: wholly of leather: other. The duty rate will be 14 percent ad valorem.

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 Brian Burtnik at 212-466-5880.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division