United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C80069 - NY C80122 > NY C80082

Previous Ruling Next Ruling
NY C80082

October 14, 1997

CLA-2-42:S:N:N:HO6 REH


TARIFF NO.: 4203.29.1800

TCA Enterprises, Inc.
8934 Elizabeth Falls Dr.
Jacksonville, FL 32257

Attention: Jennifer Yi

RE: The tariff classification of leather work gloves from China, Vietnam, Thailand, or Malaysia.

Dear Ms. Yi:

In your letter dated September 17, 1997, you requested a tariff classification ruling.

You submitted three gloves representing style #'s GL-101, GL-102, and GL-103, for our examination. They are all work gloves with many of the same characteristics, and the essential character of each is imparted by the leather components. Specific descriptions by style number are as follows:

GL-101 - Gunn-cut construction with a full cowhide leather palm and thumb, featuring additional leather reinforcements over the palm, thumb, first finger, knuckle area, inside base of the wrist, and finger tips. The back of the glove is made from a heavy woven cotton material which incorporates an internal elasticized tightener strip over the wrist. The extended gauntlet is made from a stiff, multi-layered woven cotton fabric, and there is fleeced interlock fabric inner lining on the palm side.

GL-102 - Almost identical to the GL-101 described above. It features a different color combination and does not include the additional leather reinforcement over the palm, thumb and first finger.

GL-103 - Almost identical to the GL-101 described above. The textile portion is made from a lighter gauge material, the gauntlet is a single layer of fabric, and the additional leather palm reinforcement is not as large and does not extend over the first finger.

The applicable subheading for style #'s GL-101, GL-102, and GL-103, work gloves, 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 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 if produced in China, Thailand, Malaysia, or other countries having most-favored nation status. The rate for those gloves produced in Vietnam will be 25 percent ad valorem (column 2 rate).

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.


Michael D'Ambrosio
Service Port Director
St. Albans, Vt.

Previous Ruling Next Ruling

See also: