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NY 859151


January 24, 1991

CLA-2-42:S:N:N3H:354 859151

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.29.1500

Ms. Sharon Gilquist
Wilsons Suede & Leather
7401 Boone Avenue North
Brooklyn Park, MN 55428

RE: The tariff classification of a woman's leather glove from Korea.

Dear Ms. Gilquist:

In your letter dated December 20, 1990, you requested a tariff classification ruling. As requested, your sample is being returned to you.

Your submitted sample, style 8002, is an unlined woman's glove with a cowhide leather palm, palm-side of the thumb and fingers and leather fourchettes. The back of the hand and thumb is made of a 95% acrylic and 5% rayon lace-like raschel knit openwork fabric. The back of the hand also features a leather portion with a three inch long middle vent which is secured by a leather lace. The essential character of this glove is imparted by the leather.

The applicable subheading for style 8002 will be 4203.29.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of appaarel 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 minimum, extend from fingertip to fingertip between each of the four fingers. The rate of duty will be 14 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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