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NY 871903

March 24, 1992

CLA-2-42:S:N:N3H:354 871903


TARIFF NO.: 4203.29.1800

Mr. Bruce E. Benedict
John V. Carr & Son Inc.
3680 44th Street, Suite 200
Grand Rapids, Michigan 49512

RE: The tariff classification of leather work gloves from Thailand.

Dear Mr. Benedict:

In your letter dated February 19, 1992, on behalf of Control Resource Industries, Inc., you requested a tariff classification ruling.

You have submitted five samples. The first sample, style 214120, is a lined glove with a cowhide leather palm-side. The back of the hand is made of a denim fabric and the glove features an applied knit cuff.

Style 214102 is a partially lined work glove with a cowhide leather palm-side and index finger and finger tips on the back of the hand. The back of the hand is a solid colored cotton denim, with a knuckle strap and a partially elasticized wrist. The glove also features a 2 1/2" wide rubberized cotton woven cuff.

Style 214121 is similar to style 214102, except that the fabric portion is striped instead of solid and has an external elasticized band on the back of the hand at the wrist. Style 214130 is similar to style 214102, except that the fabric portion is striped instead of solid. Style 214310 is similar to style 214102 except that the fabric portion is striped instead of solid and it has a 4 1/2" cuff. The essential character of all the gloves is imparted by the leather.

The applicable subheading for all styles will be 4203.29.1800, 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: other: other. 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.


Jean F. Maguire
Area Director

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